Delay in 70-Year-Old Deed No Bar: ITAT Restores 12A, 80G

Quilon Poor Home Vs CIT (ITAT Cochin) The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has set aside the Commissioner of Income Tax (Exemption)’s rejection of final registration under sections 12A and 80G for Quilon Poor Home. The trust, founded in 1963 with the objective of rehabilitating the homeless, was unable to provide a certified copy of its 70-year-old trust deed within the time frame specified by the tax authorities. The trust had been previously granted provisional registration under both sections. However, during the application process for final registration, it faced ...