https://www.taxtmi.com/caselaws?id=464336 ITAT MUMBAI held that cancellation of the trust's registration under section 12A/12AA takes effect from the date the trust formally acquiesced to the first showcause notice (20 Mar 2015). Regarding deductions, the Tribunal accepted that the assessee could not be denied relief for lack of a specific column for section 80GGA in the return; donations to an approved educational institution qualified under section 80G and are not restricted to 10% of gross total income. The matter was restored to the file of the AO for verification and grant of the appropriate deduction (50% allowed in the comparable case). en-us Thu, 11 Sep 2025 00:00:00 +0530 Thu, 23 Oct 2025 20:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464336 ITAT MUMBAI held that cancellation of the trust's registration under section 12A/12AA takes effect from the date the trust formally acquiesced to the first showcause notice (20 Mar 2015). Regarding deductions, the Tribunal accepted that the assessee could not be denied relief for lack of a specific column for section 80GGA in the return; donations to an approved educational institution qualified under section 80G and are not restricted to 10% of gross total income. The matter was restored to the file of the AO for verification and grant of the appropriate deduction (50% allowed in the comparable case). Case-Laws Income Tax Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464336