CIT(E) Must Examine Section 80G Applications on Merits, Not Technicalities: ITAT Mumbai

Nilesh Kulkarni Foundation Vs CIT (Exemptions) (ITAT Mumbai) The appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai, concerned the denial of registration under Section 80G of the Income Tax Act, 1961 to a charitable trust by the Commissioner of Income Tax (Exemptions), Mumbai [CIT(E)]. The assessee, a registered charitable trust engaged in education and sports promotion, was already registered under Section 12A and had been granted provisional approval under Section 80G up to Assessment Year (AY) 2024–25. To continue the benefit beyond that period, the trust filed Form 10AB seeki...