Charitable activity genuineness unproved: Section 12AB Registration rejected

Vashi Parivaar Foundation Vs CIT (Exemptions) (ITAT Pune) Introduction: In a recent decision, the Income Tax Appellate Tribunal (ITAT), Pune, upheld the denial of registration under Section 12AB of the Income Tax Act in the case of Vashi Parivaar Foundation Vs Commissioner of Income Tax(Exemptions). The case underlines the need for charitable organizations to prove the genuineness of their activities to gain tax exemption benefits. Analysis: The key dispute in this case centered on the denial of registration under Section 12AB of the Income Tax Act. Despite multiple opportunities given by th...