Application for registration under section 12A(1)(ac)(iii) and approval under section 80G(5) was rejected for non-furnishing of donation details. Tribunal held that the assessee pleaded lack of time and change in management and expressed readiness to furnish evidence of charitable activities. The matter was restored to the file of CIT(E) for re-adjudication.
Martand Khadoba Deosthan Trust. v. CIT (2025) 214 ITD 497 (Pune) (Trib.)
S. 12A: Registration –Trust or institution-Change in management and lack of time-Rejection of application was restored to the file of CIT(E) for fresh adjudication.[S. 12A(1)(ac)(iii), 80G(5)]
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