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Section 12AB & 80G Rejection Set Aside – ITAT Holds ‘Proposed Activities’ Sufficient, Orders Fresh Consideration
Case Law Details
- Case Name
- KVG Memorial Trust Vs CIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Bangalore
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KVG Memorial Trust Vs CIT (ITAT Bangalore)
The Bangalore ITAT in the case of KVG Memorial Trust examined rejection of permanent registration u/s 12AB and approval u/s 80G, which was denied mainly on the ground that no charitable activities had yet commenced.
The Tribunal first condoned the delay of 109 days, noting that the assessee had mistakenly filed a fresh application instead of appeal based on wrong advice, and acted promptly thereafter.
On merits, the ITAT found that:
The trust had already taken concrete steps (e.g., ₹75 lakh spent on leasing land) towards its objects,
Activities had...
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