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Charity Must Benefit Public, Not Celebrities: 12A & 80G Registration denied
Case Law Details
- Case Name
- TIF Foundation Vs CIT Exemptions (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Chandigarh
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TIF Foundation Vs CIT Exemptions (ITAT Chandigarh)
Charity Must Benefit Public, Not Celebrities – 95% Funds on Sports Awards, Not Charity – ITAT Chandigarh Upholds Rejection of 12A & 80G
Background
Assessee Trust formed on 04.12.2023 sought registration u/s 12A(1)(ac)(iii) & Approval u/s 80G. Provisional registration granted for AYs 2024-25 to 2026-27. Trust commenced activities on 14.06.2024.
CIT(E)’s Findings
Trust’s stated objects: food relief, medical aid, education, environment, volunteerism.
Actual activities: Only ₹2.79 lakh spent on food (main object), ₹57.25 lakh ...
Author Info
