ITAT Sets Aside Rejection of Section 12AB Registration to Charitable Trust Due to Non-Service of Order: Appeal Allowed for Statistical Purposes with Fresh Opportunity to Present Evidence

ITAT Sets Aside Rejection of Section 12AB Registration to Charitable Trust Due to Non-Service of Order; Appeal Allowed for Statistical Purposes with Fresh Opportunity to Present Evidence The Income Tax Appellate Tribunal (ITAT) has set aside the rejection of Section 12AB registration for a charitable trust, citing non-service of the order. The appeal was allowed for statistical purposes, and the trust was granted a fresh opportunity to present evidence. This decision underscores the importance of procedural fairness, ensuring that trusts seeking tax exemptions receive proper notice and a fair chance to comply with legal requirements, even if it means re-opening the application process.