ITAT denied registration u/s 12AB for trust due to ...

Trust's 12AB Registration Denied: Object Clause Inconsistencies Trigger Rejection Under Income Tax Act Provisions

April 24, 2025

Case Laws Income Tax AT

ITAT denied registration u/s 12AB for trust due to non-compliance with statutory requirements. The tribunal found that the trust's object clause contained provisions inconsistent with section 11(1)(a) of the Income Tax Act. Despite being granted provisional registration, the final registration was rejected because the assessee failed to demonstrate amendment of objects or compliance with legal mandates. The Finance Act, 2022 amendments expanded grounds for registration denial, requiring strict adherence to legal frameworks. Consequently, both the primary registration application and the 80G registration were dismissed, with the tribunal rejecting all grounds raised by the assessee's authorized representative.

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ITAT denied registration u/s 12AB for trust due to ...

Trust's 12AB Registration Denied: Object Clause Inconsistencies Trigger Rejection Under Income Tax Act Provisions

April 24, 2025

Case Laws Income Tax AT

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