No Sections 12AB and 80G denial if No Evidence of Community Bias or Non-Genuine Activities

Social Educational and Welfare Association Vs CIT (Exemptions) (ITAT Nagpur) The ITAT Nagpur Bench adjudicated appeals filed by the assessee trust against orders passed by the Commissioner of Income Tax (Exemptions), Pune, dated 21.10.2025, whereby applications for registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act, 1961 were rejected, and provisional registration/approval earlier granted was cancelled. The assessee, a trust engaged in educational and welfare activities, had applied for regular registration and approval. In response to a notice issued by th...