CIT(E) Can’t Sit in Judgment Like AO: ITAT Delhi Restores 12AB & 80G Registration to Charitable Trust

Apna Jahan Charitable Trust Vs CIT(E) (ITAT Delhi) Delhi ITAT  set aside the order of CIT(E) denying registration u/s 12AB and consequential approval u/s 80G. The Tribunal held that the scope of enquiry at the registration stage is limited to examining the objects of the trust and the genuineness of activities, and not to conduct a detailed assessment-style scrutiny. The ITAT noted that the trust had carried out genuine charitable activities through its “Love U Jindagi (LUJ)” project, providing financial assistance to underprivileged persons, and had furnished extensive documentary eviden...