Non-Commencement of Activities Not a Valid Ground to Deny 12AB Registration

Ujwal Foundation Vs CIT (Exemption) (ITAT Hyderabad) Hyderabad, June 6, 2025: The Income Tax Appellate Tribunal (ITAT) Hyderabad bench has set aside orders from the Commissioner of Income Tax (Exemption) (CIT(E)), Hyderabad, which had rejected the applications of Ujwal Foundation for approval under Section 80G and registration under Section 12AB of the Income Tax Act, 1961. The tribunal has remanded both matters back to the CIT(E) for fresh adjudication, emphasizing the need to consider proposed charitable activities, a principle established by the Supreme Court. Ujwal Foundation, established ...