CIT(E) cannot Impose Conditions on his own While granting Section 80G Registration

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...