https://www.taxtmi.com/caselaws?id=277981 The Appellate Tribunal ITAT KOLKATA allowed the appeals of an assessee, a charitable trust, against the rejection of their applications for registration under section 12A and approval under section 80G. The Tribunal overturned the denial based on the Delhi High Court's decision, emphasizing that the law does not require charitable activities to have commenced for registration. The Tribunal directed the Commissioner to grant registration and approval to the assessee, citing the Delhi High Court case. The order was pronounced on 16th May 2018, with a subsequent corrigendum issued for representative names. en-us Wed, 16 May 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277981 The Appellate Tribunal ITAT KOLKATA allowed the appeals of an assessee, a charitable trust, against the rejection of their applications for registration under section 12A and approval under section 80G. The Tribunal overturned the denial based on the Delhi High Court's decision, emphasizing that the law does not require charitable activities to have commenced for registration. The Tribunal directed the Commissioner to grant registration and approval to the assessee, citing the Delhi High Court case. The order was pronounced on 16th May 2018, with a subsequent corrigendum issued for representative names. Case-Laws Income Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277981