Lack of Board Affiliation Not a Barrier: ITAT Remands Section 12A Application

Rainbow Social & Educational Trust Vs CIT (Exemption) (ITAT Delhi) Running a School Itself Is ‘Education’: ITAT Follows Delhi Music Society, Remands 12A Application- Primary School Need Not Be CBSE/DOE-Affiliated for 12A: ITAT Delhi Sets Aside CIT(E)’s Rejection Assessee-trust was formed on 08.03.2022 & obtained provisional registration u/s 12A vide CPC order dated 12.05.2022. On 26.06.2024 it applied in Form 10AB for regular registration u/s 12A(1)(ac)(iii). Trust’s stated objects are relief to poor & education. During proceedings, CIT(E) issued questionnaires & receiv...