https://www.taxtmi.com/caselaws?id=773638 The Tribunal allowed the trust's appeal against rejection of section 80G registration by CIT(E). The trust, formed in 2022 with charitable objects including orphan hostels and educational facilities, had submitted documentary evidence including photographs proving free food distribution activities. The CIT(E) rejected the application citing lack of substantial charitable activities without properly considering submitted evidence or discussing specific activities undertaken. The Tribunal found the rejection casual and lacking proper appreciation of facts, noting the trust had already obtained section 12AB registration after satisfying authorities regarding its objects and activities. The CIT(E) failed to dispute compliance with section 80G(v) provisions. The Tribunal directed CIT(E) to grant section 80G registration, emphasizing authorities must evaluate evidence before rejection and cannot deny registration on mere technicalities without proper scrutiny. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773638 The Tribunal allowed the trust's appeal against rejection of section 80G registration by CIT(E). The trust, formed in 2022 with charitable objects including orphan hostels and educational facilities, had submitted documentary evidence including photographs proving free food distribution activities. The CIT(E) rejected the application citing lack of substantial charitable activities without properly considering submitted evidence or discussing specific activities undertaken. The Tribunal found the rejection casual and lacking proper appreciation of facts, noting the trust had already obtained section 12AB registration after satisfying authorities regarding its objects and activities. The CIT(E) failed to dispute compliance with section 80G(v) provisions. The Tribunal directed CIT(E) to grant section 80G registration, emphasizing authorities must evaluate evidence before rejection and cannot deny registration on mere technicalities without proper scrutiny. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773638