Section 12AB registration & 80G approval: ITAT grants another Opportunity to Trust

Dhananjay Sanjogta Foundation Vs CIT Exemption (ITAT Delhi)

In the case of Dhananjay Sanjogta Foundation Vs. CIT Exemption (ITAT Delhi), the appeals were filed by the assessee against the orders of the CIT Exemption, Lucknow, for the assessment year 2024-25. The issues arose from the rejection of the trust registration under section 12AB and the approval for 80G by the CIT Exemption. The assessee had submitted applications for both on September 27, 2023, in compliance with the relevant I.T. Rules but faced rejections. The CIT Exemption’s orders were based on

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