Section 12AB Registration Cannot Be Rejected Over Donations Source Queries Alone

Shree Vishnu Bhagwan Mandir Trust Vs ITO (ITAT Delhi) Delhi ITAT: CIT(E) Cannot Reject U/s 12AB Registration Merely by Questioning Source of Donations or Cash Deposits – Scope Limited to Objects & Genuineness of Activities The Delhi Bench of the Income Tax Appellate Tribunal restored the registration application of Shree Vishnu Bhagwan Mandir Trust and held that while examining an application under Section 12AB, the CIT(E) must confine himself to examining the charitable/religious objects and genuineness of activities of the trust, and cannot reject registration merely by questioning...