Delay in Filing Condoned for Old Trust, Registration Matter Restored

Shikshan Prasarak Mandal Vs CIT (ITAT Pune) Rejection of Section 12A Registration and 80G Approval Set Aside — Old Educational Trust Granted Fresh Opportunity The Pune Bench of the ITAT allowed both appeals of the assessee-trust for statistical purposes and set aside the orders of the CIT (Exemption), Pune rejecting registration under Section 12A(1)(ac)(iii) and denying approval under Section 80G(5). The assessee is an old charitable trust established in 1965, engaged in providing education and hostel facilities to Adivasi students and receiving government grants. Although the trust had comp...