https://www.taxtmi.com/caselaws?id=772281 ITAT Delhi set aside CIT(E)'s rejection of Trust's application for registration u/s 12A(1)(ac)(iii) and approval u/s 80G(5)(iii). The Trust, operating hospitals and providing medical relief, was denied registration as CIT(E) questioned whether seminars and conferences constituted genuine charitable activities under section 2(15). ITAT found CIT(E) failed to examine submitted details regarding medical relief expenditure and donations. The matter was remanded to CIT(E) for fresh consideration with proper verification of Trust's activities and reasonable opportunity for hearing. en-us Fri, 30 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772281 ITAT Delhi set aside CIT(E)'s rejection of Trust's application for registration u/s 12A(1)(ac)(iii) and approval u/s 80G(5)(iii). The Trust, operating hospitals and providing medical relief, was denied registration as CIT(E) questioned whether seminars and conferences constituted genuine charitable activities under section 2(15). ITAT found CIT(E) failed to examine submitted details regarding medical relief expenditure and donations. The matter was remanded to CIT(E) for fresh consideration with proper verification of Trust's activities and reasonable opportunity for hearing. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772281