Trust's Charitable Purpose Scrutiny Requires Comprehensive Evaluation of Activities, Expenditures, and Donor Contributions for 12A Registration

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....ITAT set aside CIT(E)'s order rejecting trust's registration u/s 12A(1)(ac)(iii). The tribunal found insufficient examination of trust's charitable activities, including medical relief expenditure and conference expenses. The case was remanded for fresh consideration, directing CIT(E) to provide reasonable opportunity to the assessee and conduct thorough factual verification of trust's objectives, donor details, and claimed charitable purposes before making a final determination on registration eligibility.....