Genuine Educational Activities Prevail Over Alleged Irregularities: Delhi ITAT Restores Trust Registration

G.D. Education Society Vs DCIT/ACIT (ITAT Delhi) Delhi ITAT Reinstates Charitable Trust Registration – Alleged Financial Irregularities Cannot Override Genuine Educational Activities In a landmark 83-page ruling, the Delhi ITAT quashed the cancellation of registration of G.D. Education Society, holding that alleged financial irregularities, disputed salary payments, property transactions or possible violations of section 13 cannot automatically lead to cancellation of registration u/s 12AB when the trust’s predominant activity of imparting education remains genuine and undisputed. The ...