Bombay High Court Allows Appeal in Income Tax Exemption Case — Remands for Fresh Consideration of Registration Under Section 12AB of Income Tax Act, 1961. The court held that the rejection of exemption registration was procedurally flawed as the Assessing Officer failed to consider the appellant's reply and the order was passed without proper application of mind.
1 Jan 2026The appellant, Uttar Bhartiya Education Society, is a trust/society running educational institutions. It applied for registration under Section 12AB o...




