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Section 12AB Registration Cannot Be Denied for Non-Commencement of Activities: ITAT Chennai
Case Law Details
- Case Name
- Livesurge Medical & Research Trust Vs CIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A
- Courts
- All ITAT, ITAT Chennai
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Livesurge Medical & Research Trust Vs CIT (ITAT Chennai)
In Livesurge Medical & Research Trust vs CIT (Exemptions) before the Income Tax Appellate Tribunal, Chennai, the dispute concerned denial of registration under Section 12AB of the Income Tax Act, 1961. The assessee, a charitable trust formed on 15.07.2024, had applied for registration on 26.03.2025. Its stated objects included providing medical care at concessional or free rates, financial assistance for education and healthcare, promoting medical awareness and training, establishing healthcare institutions, supporting disadvanta...
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