This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Procedural Lapse Cannot Deny U/s 12A Registration: ITAT Pune
Case Law Details
- Case Name
- Jagruti Public Charitable Trust Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Jagruti Public Charitable Trust Vs ITO (ITAT Mumbai)
ITAT Pune: Procedural Lapse Cannot Deny 12A Registration – Matter Remanded for Fresh Consideration
The assessee trust applied for registration under section 12A and approval under section 80G, which were rejected by the CIT(E) citing doubts on genuineness of activities and violation of section 36A of the Maharashtra Public Trust Act due to taking loans without prior approval.
The trust explained that loans were taken from trustees to meet operational needs due to delay in government funding, were fully utilized for charitable purposes, and...
Author Info
