No Building Approval, No 12AB-Yet ITAT Grants Fresh Chance Due to Short Compliance Window

Garve Saint Marys Education Society Vs CIT [exemption] (ITAT Bangalore) No Building Approval, No 12AB-Yet ITAT Grants Fresh Chance Due to Short Compliance Window The trust running a school was denied registration under section 12AB and consequential approval under section 80G due to failure to furnish crucial documents such as approved building plan and safety certificates, which are essential for lawful educational operations. The ITAT acknowledged that: Compliance with municipal laws, building approvals, and safety norms is fundamental for educational institutions Without such compliance, g...