https://www.taxtmi.com/caselaws?id=769338 ITAT Mumbai denied registration under section 12AB to a trust after rejecting conversion from provisional to final registration. The trust's object clause 12 was found non-compliant with section 11(1)(a) exemption requirements and failed to establish compliance with other applicable laws material to achieving its objects. Despite being granted provisional registration in Form 10AC, the Finance Act 2022 amendments under subsections 4 and 5 of section 12AB widened violation scope, requiring demonstration of legal compliance for final registration. The trust did not amend problematic objects despite opportunity. Consequently, the 80G application was also rejected and appeals dismissed. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 24 Apr 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769338 ITAT Mumbai denied registration under section 12AB to a trust after rejecting conversion from provisional to final registration. The trust's object clause 12 was found non-compliant with section 11(1)(a) exemption requirements and failed to establish compliance with other applicable laws material to achieving its objects. Despite being granted provisional registration in Form 10AC, the Finance Act 2022 amendments under subsections 4 and 5 of section 12AB widened violation scope, requiring demonstration of legal compliance for final registration. The trust did not amend problematic objects despite opportunity. Consequently, the 80G application was also rejected and appeals dismissed. Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769338