Tag Archives: Innovative Microfinance

CIT(E) cannot reject Section 12AB registration for object modification delay without examining charitable eligibility

By | September 1, 2026

CIT(E) cannot reject Section 12AB registration for object modification delay without examining charitable eligibility CIT(E) cannot reject Section 12AB registration for object modification delay without examining charitable eligibility Issue Whether the CIT(E) was justified in rejecting an assessee’s registration application under Section 12AB solely due to procedural non-compliance with Section 12A(1)(ac)(v) for modification of objects,… Read More »