https://www.taxtmi.com/caselaws?id=770407 ITAT Mumbai rejected the trust's application for registration under section 80G due to problematic object clauses in the trust deed. The tribunal found that clause 12 of the trust's objects was not in consonance with the main purpose required for exemption under section 11(1)(a) of the Act. Despite being given opportunity to be heard, the assessee failed to demonstrate any steps taken to amend the non-compliant object clauses. The tribunal held that registration under section 80G cannot be granted unless the relevant clauses are modified or amended, deciding against the assessee. en-us Fri, 21 Feb 2025 00:00:00 +0530 Fri, 09 May 2025 17:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770407 ITAT Mumbai rejected the trust's application for registration under section 80G due to problematic object clauses in the trust deed. The tribunal found that clause 12 of the trust's objects was not in consonance with the main purpose required for exemption under section 11(1)(a) of the Act. Despite being given opportunity to be heard, the assessee failed to demonstrate any steps taken to amend the non-compliant object clauses. The tribunal held that registration under section 80G cannot be granted unless the relevant clauses are modified or amended, deciding against the assessee. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770407