ITAT quashes order rejecting Section 80G registration application (Form 10AB)

Earth Trust Vs CIT (Exemptions) (ITAT Chennai)

The case of Earth Trust vs. CIT (Exemptions) revolves around the rejection of an application by Earth Trust seeking approval under section 80G of the Income Tax Act, 1961 (the Act). Here’s a detailed summary of the case based on the ITAT Chennai order dated 1st May, 2024:

Background and Facts:

• Application for Approval: Earth Trust, a newly incorporated trust starting its activities on 1st January 2005, applied for registration under section 80G(5)(iii) of the Act via Form No. 10AB

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