Low initial expenditure not a ground for 12AB Registration rejection: Bangalore ITAT

Gujrati Vaishnav Seva Trust Vs CIT (Exemptions) (ITAT Bangalore)

Assessee trust filed an application (Form 10AB) on 29.06.2024 seeking registration under Section 12AB. CIT(Exemptions) denied registration on the grounds that the activities had not commenced meaningfully, no substantial expenditure was incurred towards charitable objects,  Certain trust deed clauses & documents were missing or inadequate and that  trust’s objectives included education & religious activities.

Assessee argued before the Tribunal that all the necessary documents were submitted. Activ

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