80G & 12AB Registration Cannot Be Denied for Non-Commencement of Hospital

AS Ascent Welfare Society Vs CIT Exemption (ITAT Jodhpur) The appeals were filed by the assessee trust against orders passed by the Commissioner of Income Tax (Exemption), Jaipur, rejecting applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act. The rejection was based on the alleged non-genuineness of activities, primarily because the trust had not commenced full-scale operations and failed to furnish sufficient evidence of charitable activities. The Commissioner observed that although the trust claimed to provide medical assistance to the poor, ...