https://www.taxtmi.com/caselaws?id=773926 ITAT Delhi allowed the appeal of a charitable trust whose registration under sections 12A and 80G was rejected by CIT(E). The rejection was based on alleged non-filing of donor confirmations exceeding Rs. 50,000-1,00,000, contractor details for construction projects, and donor addresses despite donations from Kerala residents while trust's head office was in Delhi. ITAT held that the assessee had submitted all required details during proceedings and provided donor addresses. CIT(E) made no comments on genuineness of trust's objects. ITAT directed CIT(E) to restore provisional registration under section 12A and grant registration under both sections 12A and 80G. en-us Wed, 04 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773926 ITAT Delhi allowed the appeal of a charitable trust whose registration under sections 12A and 80G was rejected by CIT(E). The rejection was based on alleged non-filing of donor confirmations exceeding Rs. 50,000-1,00,000, contractor details for construction projects, and donor addresses despite donations from Kerala residents while trust's head office was in Delhi. ITAT held that the assessee had submitted all required details during proceedings and provided donor addresses. CIT(E) made no comments on genuineness of trust's objects. ITAT directed CIT(E) to restore provisional registration under section 12A and grant registration under both sections 12A and 80G. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773926