Section 80G Recognition Requires Trust Registration u/s 12AB: ITAT

Akhil Hind Mahila Parishad Vs Commissioner of Income-Tax (Exemption) Ahmedabad (ITAT Surat)  Introduction: The case of “Akhil Hind Mahila Parishad vs Commissioner of Income-Tax (Exemption) Ahmedabad” revolves around the denial of recognition under section 80G of the Income Tax Act. The issue pertains to the denial of recognition due to the rejection of the application for registration under section 12AB of the Act. This analysis explores the arguments presented, the tribunal’s stance, and the outcome of the case. Analysis: In this case, multiple separate assessee-trusts had ...