https://www.taxtmi.com/caselaws?id=384322 The High Court held that the Tribunal erred in directing approval under Section 80G without the trust fulfilling the prerequisite of registration under Section 12AA. The Court emphasized that registration under Section 12A is essential for availing benefits under charitable provisions. Relying on precedents, the Court quashed the Tribunal's order, ruling in favor of the Revenue. The Court clarified that the trust could reapply for approval under Section 80G upon obtaining registration under Section 12AA. en-us Mon, 22 Jul 2019 00:00:00 +0530 Wed, 04 Mar 2020 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384322 The High Court held that the Tribunal erred in directing approval under Section 80G without the trust fulfilling the prerequisite of registration under Section 12AA. The Court emphasized that registration under Section 12A is essential for availing benefits under charitable provisions. Relying on precedents, the Court quashed the Tribunal's order, ruling in favor of the Revenue. The Court clarified that the trust could reapply for approval under Section 80G upon obtaining registration under Section 12AA. Case-Laws Income Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384322