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ITAT Rajkot ruled that denying Section 12AB registration based on a single compliance opportunity breaches natural justice, especially for trusts unfamiliar with digital procedures. The decision mandates adequate opportunity for trusts to rectify deficiencies, impacting all Section 12AB registration applicants.
ITAT Ahmedabad rules that denying registration under Sections 12AB and 80G of the Income Tax Act without providing adequate opportunity for compliance breaches natural justice principles. The tribunal emphasized that procedural fairness requires more than a single hearing notice before rejecting trust registrations.
The ITAT Kolkata ruled that a charitable trust’s registration under Sections 12AB and 80G cannot be denied solely because its trust deed lacks the word 'irrevocable', provided the intent and structure demonstrate permanent dedication to charitable purposes. This clarifies a critical compliance ambiguity for NGOs and trusts navigating post-2020 registration reforms under the Income Tax Act.
ITAT Mumbai rules that the lack of an express irrevocability or dissolution clause in a trust deed does not justify rejection of registration under Section 12AB. The tribunal emphasizes substantive compliance over technical omissions, ensuring charitable trusts are not penalized for procedural gaps without statutory backing.