https://www.taxtmi.com/caselaws?id=780155 ITAT (DELHI - AT) allowed the appeal and held the rejection of registration u/s 12A and exemption u/s 80G was unwarranted. The tribunal found the trust was carrying out charitable educational activities as per its objects; the rent paid to the society's president was not shown to be excessive or above market rate; and noncompliance with fire-safety norms alone did not justify denial of 12A registration. The CIT(E) had not questioned genuineness of activities or misuse of funds, so registration under s.12A should be granted. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780155 ITAT (DELHI - AT) allowed the appeal and held the rejection of registration u/s 12A and exemption u/s 80G was unwarranted. The tribunal found the trust was carrying out charitable educational activities as per its objects; the rent paid to the society's president was not shown to be excessive or above market rate; and noncompliance with fire-safety norms alone did not justify denial of 12A registration. The CIT(E) had not questioned genuineness of activities or misuse of funds, so registration under s.12A should be granted. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780155