CIT(E) should examine entire trust deed in totality vis-à-vis charitable activities: ITAT Pune

Our Lady of Hope Church Vs CIT (ITAT Pune)

In the case of Our Lady of Hope Church versus CIT (ITAT Pune), the Income Tax Appellate Tribunal (ITAT) Pune considered the rejection of the application for registration under Section 12AB of the Income Tax Act and the cancellation of provisional registration granted to the applicant trust by the Commissioner of Income Tax (Exemptions) [CIT(E)]. The tribunal observed that while the CIT(E) had highlighted specific clauses of the trust deed that seemed to benefit a particular community or religion, the entire trust deed needed to be consider

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