U/s 12AB registration cannot be denied on apprehensions – Matter restored; U/s 80G rejection also set aside – ITAT Mumbai

Global Council of Zoroastrians Trust Vs CIT (Exemptions) (ITAT Mumbai)

In Global Council of Zoroastrians Trust vs CIT(E), the CIT(E) rejected the trust’s application for final registration u/s 12AB and consequential approval u/s 80G on the grounds that objects allegedly indicated possible application of funds outside India and benefit to a particular religious community. The ITAT held that at the stage of registration, the authority must restrict exami

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