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Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...
ITAT Delhi ruled that CIT(E) cannot evaluate the merit of charitable activities when granting 12AB/80G registration, restoring the trust’s exemptions. Procedural overreach by tax authorities cannot deny valid registration.
The Tribunal set aside cancellation of charitable registration after finding lack of proper opportunity and consideration of submissions. Fresh adjudication was directed in line with natural justice.
The issue was whether certain objects benefiting members disqualified charitable registration. The Tribunal ruled that dominant charitable objects like education and aid to poor students justified granting registration.
SEO Description: The Tribunal held that post–Finance Act 2025, eligible trusts must receive ten-year registration under Section 12AB. A five-year registration granted after the amendment was therefore held invalid.
ITAT Jaipur held that application for approval under section 80G inadvertently considered as application under section 12AB of the Income Tax Act is against principle of natural justice. Accordingly, matter restored back to CIT(E).
The Tribunal held that income assessment issues cannot prevent granting registration under section 12AB, directing the renewal for a trust already registered under 12AA.
The Tribunal condoned a 152-day delay in filing appeals, emphasizing that the delay was unintentional and did not benefit the appellant. This reinforces the justice-oriented approach in tax appeal filings.
The Tribunal held that building construction for future educational use qualifies as charitable activity. The rejection of 80G approval solely due to absence of active operations was ruled unjustified.
The ITAT Pune remanded a charitable trust’s 12A and 80G applications for fresh consideration after noting procedural lapses and granting the trust another opportunity to respond to notices.
ITAT Pune held that late filing of Form 10B cannot result in taxing the entire gross receipts; assessment must be made on net surplus after allowing expenses.
