Charitable Trust Registration Cannot Be Denied for Infrastructure Spending

Okkaliga Gowda Seva Sangha Kadaba Vs CIT(Exemptions) (ITAT Bangalore)

Charitable Trust Needs a Base- Land & Building for Charity Still Charitable- CIT(E) Cannot Deny Registration Just Because Donations Spent on Infrastructure

Bangalore ITAT in the case of Okkaliga Gowda Seva Sangha, Kadaba, dealt with cancellation of registration u/s 12AB & approval u/s 80G. The Assessee, a trust registered on 05.04.2023, had received donations of ₹1.27 crore during FY 2023-24. Out of this, ₹23.34 lakh was spent on land purchase & ₹80.25 lakh on building co

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