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Section 12AB Registration Cannot Be Rejected Over Donations Source Queries Alone
Case Law Details
- Case Name
- Shree Vishnu Bhagwan Mandir Trust Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Delhi
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Shree Vishnu Bhagwan Mandir Trust Vs ITO (ITAT Delhi)
Delhi ITAT: CIT(E) Cannot Reject U/s 12AB Registration Merely by Questioning Source of Donations or Cash Deposits – Scope Limited to Objects & Genuineness of Activities
The Delhi Bench of the Income Tax Appellate Tribunal restored the registration application of Shree Vishnu Bhagwan Mandir Trust and held that while examining an application under Section 12AB, the CIT(E) must confine himself to examining the charitable/religious objects and genuineness of activities of the trust, and cannot reject registration mere...
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