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Section 12AB Registration & 80G Approval Cannot Carry Conditional Caveat: ITAT Mumbai
Case Law Details
- Case Name
- Keshavlal Vajechand Kapadia Charity Trust Vs CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2027-28
- Courts
- All ITAT, ITAT Mumbai
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Keshavlal Vajechand Kapadia Charity Trust Vs CIT (ITAT Mumbai)
Material Facts: The assessee trust filed four appeals against separate orders of the Commissioner of Income Tax (Exemption) concerning renewal of registration under section 12AB and approval under section 80G of the Income-tax Act, 1961. Since the appeals arose from the same proceedings and involved common facts relating to renewal of registration and approval, they were heard together.
The assessee had applied for renewal of registration under section 12AB and approval under section 80G. By orders dated 14.02.202...
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