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The tribunal held that systematic sports training and self-defence instruction to students constitute education under Section 2(15). As activities were charitable and genuine, denial of registration under Sections 12AB and 80G was set aside.
The approach differs for pending, rejected, or delayed applications. Trusts must choose the right remedy based on procedural position.
The Tribunal held that delay due to lack of awareness and administrative oversight constituted sufficient cause. It set aside the rejection as the condonation request was not considered and remanded the case.
The Tribunal held that absence of charitable activities at the time of application does not make a trust non-genuine. The key takeaway is that proposed activities and charitable objects must be considered for registration.
The Court set aside rejection of registration based solely on absence of an irrevocability or dissolution clause. It clarified that such conditions are not prescribed under law and cannot be imposed by authorities.
ITAT held that exemption under Section 11 cannot be denied via rectification under Section 154 for alleged delay in filing Form 10B. The issue involved disputed facts and prior acceptance, making Section 154 invocation invalid.
The ITAT held that a 29-day delay in filing Form 10B is a procedural lapse and cannot be the sole basis for denying exemption under Sections 11 and 12. It ruled that substantial compliance and availability of the audit report before processing must be considered. The AO was directed to reassess the exemption claim accordingly.
The ITAT Chennai held that an application filed after the extended deadline should be examined under the amended Section 80G provisions introduced by the Finance Act 2024. The Tribunal directed the authority to reconsider the application under the new clause allowing filing after commencement of activities.
Educational institutions with annual receipts below Rs. 5 crore can claim exemption under Section 10(23C)(iiiad) without prior approval. The provision allows direct exemption if the institution exists solely for educational purposes.
The Tribunal held that failure to start charitable activities cannot by itself justify denial of registration under section 12AB. Since the trust’s objects were charitable and proposed activities were genuine, the rejection of registration and 80G approval was set aside.
