Section 12AA registration not deniable for mere Non-Payment of Taxes on Contributions received

Shree Lakadipool Vitthal Mandir Vs CIT (Exemption) (ITAT Pune)

In the present case, the objects of the trust are not doubted by the Department and they have also not disputed the charitable nature of the activities conducted by the assessee trust. Meaning thereby, all the relevant records were submitted before the Ld. CIT(Exemption) and he had verified the same and was satisfied on this aspect fulfilling the requirement of Section 12AA of the Act.

Considering the aforesaid judicial pronouncements, facts and circumstances in this case, we are of t

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