ITAT Indore grants registration under sections 12AB and 80G, overturning Commissioner's denial.

The Appellate Tribunal ITAT Indore allowed the appeals filed by the assessee, setting aside the orders of the Commissioner of Income-tax (Exemption) denying registration under sections 12AB and 80G. The Tribunal directed the Commissioner to grant registration to the assessee under the mentioned sections, emphasizing that the reasons provided for rejection were not valid.

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Issues:
The judgment involves the rejection of applications for registration under sections 12AB and 80G of the Income-tax Act, 1961 by the Commissioner of Income-tax (Exemption), Bhopal, based on various reasons.

Registration under Sections 12AB and 80G:
The assessee, a society engaged in charitable activities for children with autism, applied for registration under sections 12AB and 80G. The Commissioner rejected the applications, citing reasons such as receiving amounts from parents of children, making payments to certain parents, and issuing donation receipts before provisional registration. The assessee challenged these reasons, arguing that the amounts received were voluntary contributions, payments to parents were reimbursements for expenses incurred for the society, and there was a date confusion regarding the issuance of donation receipts. The Tribunal found in favor of the assessee, noting that the reasons given by the Commissioner were not valid. The Tribunal directed the Commissioner to grant registration under sections 12AB and 80G to the assessee.

Conclusion:
The Appellate Tribunal ITAT Indore allowed the appeals filed by the assessee, setting aside the orders of the Commissioner of Income-tax (Exemption) denying registration under sections 12AB and 80G. The Tribunal directed the Commissioner to grant registration to the assessee under the mentioned sections, emphasizing that the reasons provided for rejection were not valid.

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