https://www.taxtmi.com/caselaws?id=775088 ITAT Delhi allowed the appeals and directed CIT(E) to grant registration under sections 12A and 80G to the trust. CIT(E) had denied registration claiming the trust failed to justify charitable activities and certain expenses were administrative/commercial in nature. ITAT found that photographic evidence clearly demonstrated the trust was distributing food to poor people per its objects. Since CIT(E) did not question the genuineness of the trust's charitable objects or activities, and various HC precedents establish that registration requires only verification of charitable objects and genuine activities, the denial was unjustified. ITAT noted that expense verification matters should be handled during assessment proceedings. The tribunal directed restoration of provisional registration and grant of both 12A and 80G registrations to the trust. en-us Thu, 29 May 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775088 ITAT Delhi allowed the appeals and directed CIT(E) to grant registration under sections 12A and 80G to the trust. CIT(E) had denied registration claiming the trust failed to justify charitable activities and certain expenses were administrative/commercial in nature. ITAT found that photographic evidence clearly demonstrated the trust was distributing food to poor people per its objects. Since CIT(E) did not question the genuineness of the trust's charitable objects or activities, and various HC precedents establish that registration requires only verification of charitable objects and genuine activities, the denial was unjustified. ITAT noted that expense verification matters should be handled during assessment proceedings. The tribunal directed restoration of provisional registration and grant of both 12A and 80G registrations to the trust. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775088