https://www.taxtmi.com/caselaws?id=775598 ITAT Bangalore remitted the case to CIT(E) after denying registration under section 12AB due to disproportionate expenditure inconsistent with the trust deed objectives. The trust amended its deed belatedly, and significant unexplained electricity expenses were noted. The tribunal directed a detailed examination of expenditures with supporting vouchers and physical verification of beneficiaries by authorities. The assessee must provide necessary documentation and avoid undue adjournments. Registration was not granted pending thorough scrutiny. en-us Tue, 03 Jun 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775598 ITAT Bangalore remitted the case to CIT(E) after denying registration under section 12AB due to disproportionate expenditure inconsistent with the trust deed objectives. The trust amended its deed belatedly, and significant unexplained electricity expenses were noted. The tribunal directed a detailed examination of expenditures with supporting vouchers and physical verification of beneficiaries by authorities. The assessee must provide necessary documentation and avoid undue adjournments. Registration was not granted pending thorough scrutiny. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775598