ITAT allows Continuation of 12AB Registration for Trust Providing Medical Relief to Poor

Idhayangal Charitable Trust Vs CIT (Exemption) (ITAT Chennai) Chennai, February 18, 2025: In a significant pronouncement for non-profit organizations, the Income Tax Appellate Tribunal (ITAT), Chennai Bench, has set aside an order by the Commissioner of Income Tax (Exemptions) [CIT(E)] that denied renewal of registration under Section 12AB of the Income Tax Act, 1961, to Idhayangal Charitable Trust. The Tribunal’s ruling clarifies that trusts engaged primarily in “medical relief” fall under a specific category of “charitable purpose” not subject to the restrictive...