This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CIT(E) cannot Impose Conditions on his own While granting Section 80G Registration
Case Law Details
- Case Name
- Tata Education and Development Trust Vs CIT (Exemp.) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022–23 to 2026–27
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Tata Education and Development Trust Vs CIT (Exemp.) (ITAT Mumbai)
ITAT held that CIT(E) did not enjoy the power to prescribe/impose any conditions on his own (other than what is stipulated in law) while granting the registration u/s 12AB of the Act (supra), we similarly hold that the Ld. CIT(E) lacked jurisdiction to impose any conditions on his own (other than what is stipulated in law) while granting the approval u/s 80G of the Act as well.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The present batch of 4 appeals has been filed by the assessee trust challenging the separate impugned orders of ev...
