Apna Jahan Charitable Trust Vs CIT(E) (ITAT Delhi)
Delhi ITAT set aside the order of CIT(E) denying registration u/s 12AB and consequential approval u/s 80G. The Tribunal held that the scope of enquiry at the registration stage is limited to examining the objects of the trust and the genuineness of activities, and not to conduct a detailed assessment-style scrutiny.
The ITAT noted that the trust had carried out genuine charitable activities through its “Love U Jindagi (LUJ)” project, providing financial assistance to underprivileged persons, and had furnished extensive documentary evidence including audited accounts, bank statements, beneficiary details, corpus donation particulars, and proof of charitable activities. The Tribunal rejected CIT(E)’s objection that LUJ activities were not strictly confined to senior citizens, holding that the activities still fell within the definition of “charitable purpose” u/s 2(15).
It was further held that issues relating to application of funds, corpus donations, or future utilisation are matters for assessment and not for denial of registration. Since there was no adverse finding on genuineness of activities, the ITAT directed the grant of registration u/s 12AB, and consequently held the trust eligible for 80G approval. Both appeals were allowed in full.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. The appeal in ITA No.5574/Del/2024, arises out of the order of the Commissioner of Income Tax (E), New Delhi [hereinafter referred to as ‘ld. CIT(E)’, in short] dated 14.10.2024 passed u/s 12AB(1)(b)(ii)(B) of the Incometax Act, 1961 (hereinafter referred to as ‘the Act’)
