Satsang Bhawan Construction Qualifies as Charitable Activity

Kirti Mahal Satsang Bhawan Trust Vs CIT (Exemptions) (ITAT Lucknow) Construction of Satsang Bhawan Is Charitable Activity — 12AB Registration & 80G Approval Directed to Be Granted The Lucknow Bench of the ITAT allowed the assessee’s appeals and set aside the orders of the CIT (Exemptions), Lucknow, which had rejected the trust’s applications for registration under Section 12AB and approval under Section 80G(5) on the ground that no substantial charitable activity was being carried out. The Tribunal accepted the assessee’s explanation that, due to limited funds, the trust primarily ...