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Overseas Donations Clause Threatens 12AB & 80G Renewal: ITAT Mumbai
Case Law Details
- Case Name
- Shree Cambay Swetamber Visha Shrimali Jain Samaj Sahayak Trust Vs CIT (Exemption) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Mumbai
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Shree Cambay Swetamber Visha Shrimali Jain Samaj Sahayak Trust Vs CIT (Exemption) (ITAT Mumbai)
No proof of overseas donations, yet overseas object clause puts 80G & 12AB in Jeopardy – Trust’s clean track record vs. Amended Law – Relief from ITAT- Allows fresh hearing
Assessee trust, established in 1962 & registered u/s 12AA & 80G, appealed against the order of CIT(Exemptions) which denied renewal of registration u/s 12AB & 80G. The denial was primarily on the ground that clause 3(c) of the trust deed permitted donations for students studying abroad, allegedly con...
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