Fire Safety Certificate Not Mandatory for U/s 12AB Registration – ITAT Restores Charitable Trust’s Approval Matter

Advertisement Aradhana Senior Citizen Caring Center Vs CIT (ITAT Bangalore) The Bangalore ITAT set aside rejection of registration u/s 12AB in the case of Aradhana Senior Citizen Caring Center, observing that absence of a fire safety clearance certificate by itself cannot be a ground to deny charitable registration. The trust, which runs an old-age home on a no-profit basis, had already been granted provisional registration and later final registration u/s 12AB valid up to AY 2025-26. While seeking renewal through Form 10AB with delay condonation request, the CIT(E) rejected the application...