Denial of Section 12AB Registration for Low Spending Invalid

St. Joseph Engineering College Alumni Association Vs CIT (Exemptions) (ITAT Bangalore)

Refusal to grant Section 12AB registration to Alumni Association merely on the basis of not incurring the substantial amount of expenditure not valid: ITAT Bangalore

Assessee is a registered society engaged in charitable & social welfare activities, including public awareness programs, social work, & community engagement initiatives as per its stated objectives. The provisional registration was granted   from AY 2022-23 to AY 2024-25.  Thereafter, the assessee

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