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Charitable Trust Registration Cannot Be Denied for Infrastructure Spending
Case Law Details
- Case Name
- Okkaliga Gowda Seva Sangha Kadaba Vs CIT(Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Bangalore
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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 construction, aggregating to ₹1.03 c...
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