Temporary Mosque Does Not Make Trust Religious, 12AB Rejection Set Aside

Hamza Welfare Trust Vs CIT (Exemptions) (ITAT Bangalore) Assessee-trust applied for permanent registration u/s 12AB & approval u/s 80G. CIT(E) rejected application (27.12.2024), holding that Trust had not commenced substantial activities, only received donations & constructed a mosque building. Hence, assessee should file a fresh application as a religious trust, not charitable. Assessee appealed, explaining that it was in process of creating infrastructure for orphanages, health centres, schools etc. as per its objects. Assessee’s Arguments Activities had commenced—donations were...