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Starting of activities of trust is not a condition precedent for grant of Section 80G approval
Case Law Details
- Case Name
- Malla Foundation Vs CIT (Exemption) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Bangalore
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Malla Foundation Vs CIT (Exemption) (ITAT Bangalore)
The CIT(E) has refused to grant approval u/s 80G of the Act primarily for the reason that the assessee has not produced the necessary proof as regards the activities of the assessee-trust and in absence of the same it is not possible to verify the genuineness of the activities of the assessee-trust. In this context, it is relevant to note that the very same Officer who refused to grant approval u/s 80G of the Act, was the Officer, who granted registration u/s 12AA of the Act a day prior, i.e., on 23.03.2021. Copy of the order u/s 12AA of the...
