CSR Violation Presumption Invalid Without MCA Finding: ITAT Clarifies

Mangalayatan University Vs Ld. CIT (Exemption) (ITAT Jabalpur)

CIT(E) can’t presume CSR violation without MCA finding- 80G rejection premature when 12AB matter pending – ITAT directs fresh consideration by CIT(E)

Jabalpur ITAT has directed CIT (Exemption) to reconsider afresh the application of Mangalayatan University for approval u/s 80G(5)(iii), after observing that the earlier rejection was based on incomplete verification of facts & premature conclusions.

Tribunal noted that the issue of registration u/s 12AB-being a precondition for 80G approval-had alrea

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