Summary
- The ITAT Jaipur has restored the applications of Vishwakarma Shram Seva Nyash for registration under Section 12AB and approval under Section 80G, which were previously rejected by the Commissioner of Income Tax (Exemption) on October 17, 2023.
- The Tribunal found that the defects cited, including incomplete Form 10AB and lack of registration under the Rajasthan Public Trust Act, were curable and warranted a fresh hearing.
- The trust, engaged in labor welfare and charitable activities, had faced delays in filing appeals due to medical emergencies affecting its president's family.
- This ruling allows the trust another opportunity to rectify its application deficiencies, potentially impacting its future operations and funding.
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