Registration of Charitable Trust u/s 12 of Income Tax Act: ITAT grants Opportunity to Prove Genuineness of Its Charitable Activity [Read Order]

The Bench observed that the CIT(E) should have examined the entire trust deed in totality vis-à-vis the charitable activities conducted by the applicant trust to examine whether the applicant trust is only catering to the benefit of the Christian community or whether it is providing benefit to the entire target group community at large.
Registration of Charitable Trust us12 of Income Tax Act - ITAT - Genuineness of Its Charitable Activity - TAXSCAN

In a recent case, the Pune bench of Income Tax Appellate Tribunal (ITAT) set aside the order of CIT(E) and remanded the matter back to specifically examine the genuineness of the charitable activities performed by the trust as per his satisfaction. The court observed that CIT(E) cancelled the provisional registration granted to the assessee trust…

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