ITAT Grants registration u/s 12AB and 80G to Path Foundation

Path Foundation Vs CIT (ITAT Indore) Path Foundation’s appeal before the Income Tax Appellate Tribunal (ITAT) Indore led to the successful grant of registration under sections 12AB and 80G. Tribunal discusses the violations cited by the learned Commissioner of Income Tax (Exemption), Bhopal (Ld. CIT(E)) as the basis for rejecting the applications submitted by Path Foundation. The violations involved non-registration of a lease-deed and an alleged violation of a notification related to corporate social responsibility (CSR) projects.  Tribunal also noted the counterarguments presented by ...