https://www.taxtmi.com/caselaws?id=772525 ITAT Delhi allowed the appeal of a Section 8 company seeking permanent registration under Section 12AB. The CIT(E) had rejected the application citing contradictory statements about commencement of activities, lack of supporting evidence for charitable expenses, purchase of land in Mumbai for unclear purposes, and receipt of CSR donations. ITAT found that the assessee correctly stated it had not commenced activities during provisional registration period, non-furnishing of expense details for earlier years should not be viewed adversely when no exemption was claimed, land purchase for future charitable use was legitimate, and CSR donations were received lawfully. The tribunal held all requirements for permanent registration were fulfilled and CIT(E)'s reasons were factually incorrect or legally untenable. en-us Wed, 04 Jun 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772525 ITAT Delhi allowed the appeal of a Section 8 company seeking permanent registration under Section 12AB. The CIT(E) had rejected the application citing contradictory statements about commencement of activities, lack of supporting evidence for charitable expenses, purchase of land in Mumbai for unclear purposes, and receipt of CSR donations. ITAT found that the assessee correctly stated it had not commenced activities during provisional registration period, non-furnishing of expense details for earlier years should not be viewed adversely when no exemption was claimed, land purchase for future charitable use was legitimate, and CSR donations were received lawfully. The tribunal held all requirements for permanent registration were fulfilled and CIT(E)'s reasons were factually incorrect or legally untenable. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772525