https://www.taxtmi.com/caselaws?id=771878 ITAT Delhi allowed the appeal against CIT(E)'s rejection of Form 10AB application for registration under section 12AB(1)(ac)(iii). The tribunal held that CIT(E) erred in applying section 115BBC provisions to deny registration and questioning donation genuineness was beyond enquiry scope. Regarding composite trust objects having both religious and charitable activities, ITAT relied on Dawoodi Bohara Jamat SC precedent to hold registration cannot be denied for composite objects. The tribunal found trust's charitable activities were non-discriminatory across religions. However, ITAT set aside the order directing CIT(E) to re-examine the genuineness of activities with proper enquiry and substantive evidence before determining any specified violation under section 12AB(4). en-us Wed, 28 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771878 ITAT Delhi allowed the appeal against CIT(E)'s rejection of Form 10AB application for registration under section 12AB(1)(ac)(iii). The tribunal held that CIT(E) erred in applying section 115BBC provisions to deny registration and questioning donation genuineness was beyond enquiry scope. Regarding composite trust objects having both religious and charitable activities, ITAT relied on Dawoodi Bohara Jamat SC precedent to hold registration cannot be denied for composite objects. The tribunal found trust's charitable activities were non-discriminatory across religions. However, ITAT set aside the order directing CIT(E) to re-examine the genuineness of activities with proper enquiry and substantive evidence before determining any specified violation under section 12AB(4). Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771878