Purchase of Land Not Equal to Commencement of Charitable Activities: ITAT Chandigarh

Imame Rabbani Foundation Vs ITO (ITAT Chandigarh) The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, directed the Commissioner of Income-tax (Exemptions) (CIT(E)) to grant regular registration under Section 12AB of the Income-tax Act, 1961, to the Imame Rabbani Foundation. The Tribunal rejected the CIT(E)’s finding that the trust had already commenced charitable activities, ruling that the mere purchase of land or acquisition of infrastructure does not constitute commencement for the purpose of denying registration. The assessee-trust had initially been granted provisional registrat...