Charity Registration Rejected Without Hearing Held Invalid

Jain Social Group Hyderabad Charitable Foundation Trust Vs CIT (ITAT Hyderabad) 12A Registration Cannot Be Denied on Low Application of Funds — ITAT Hyderabad Sets Aside CIT(E) Order The Hyderabad Bench of the ITAT allowed the appeal of Jain Social Group Hyderabad Charitable Foundation Trust for AY 2026-27 and set aside the order of the CIT (Exemptions) rejecting registration under section 12A/12AB, holding that quantum or percentage of expenditure is not a valid ground for rejection at the registration stage. Key findings of the Tribunal: Objects are undeniably charitable: The Trust’s ob...