Building construction for future educational use qualifies as charitable activity

Swami Vivekanand Suvichar Sekshanik AVM Parmarthik Nyas Vs CIT (Exemption) (ITAT Indore) This appeal concerns a charitable trust challenging the order dated 26.07.2024 passed by the Commissioner of Income Tax (Exemption), Bhopal, which rejected its application for final registration under section 80G of the Income Tax Act, 1961. The assessee raised multiple grounds, contending that the rejection was erroneous in law and on facts, particularly because the Commissioner concluded that the trust had not yet commenced charitable activities. The assessee trust was established on 28.07.2014 and regis...