2025 (2) TMI 1535

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....law, the CIT (Exemption), Pune is refusing the exemption and registration of the trust u/s. 80G. 2. The Hon'ble CIT (exemption) rejected the application for final registration u/s. 80G only on the technical grounds that the application for provisional registration made by assessee under different sub-cause of the proviso to sec 80G without verification charitable activities and genuineness of the activities of trust. 1. Any other ground of appeal to be raised at the time of hearing with prior approval of the Hon'ble Authority." 3. The assessee filed application in Form no.10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (for short "the Act"), on 23/01/2024. S....

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....institution have- (A) not commenced, at least one month prior to the commencement of the previous year relevant to the assessment year from which the said approval is sought; (B) commenced and where no income or part thereof of the said institution or fund has been excluded from the total income on account of applicability of sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10 or section 11 or section 12 for any previous year ending on or before the date of such application, at any time after the commencement of such activities." 7. As stated by the assessee, its activities were commenced in year 1994-95 i.e. before obtaining the provisional registration in form 1....