Tribunal Cannot Direct 12AB Registration as Genuineness of Trust Activities Was Not Verified: Delhi HC

CIT Vs Kush Innovative Foundation (Delhi High Court) The Delhi High Court examined whether the Income Tax Appellate Tribunal was justified in directing the Commissioner of Income Tax (Exemption) to grant registration to a trust under Sections 12AB and 80G of the Income Tax Act, 1961, or whether the matter should have been remanded to the Commissioner for proper examination. The issue arose after the Commissioner rejected the trust’s application for registration through an order dated 26.06.2024. According to the Commissioner, several notices and queries had been issued to the trust on 22.02....