Vijayanagar Educational Trust v. CIT (E) (2025) 238 TTJ 833 / 179 taxmann.com 678 (Bang.)(Trib.)

S. 12AA: Procedure for registration-Trust or institution-Charitable Trust-Amendments to the trust deed-Delay in filing return-Cancellation of registration unjustified.[S. 12AA(4), 13, 139]

Registration under section 12AA could not be cancelled merely because of amendments to the trust deed, delay in filing the return, borrowings by trustees for the benefit of the trust, survey statements without corroborative evidence or allegations of benefit to trustees unsupported by evidence. The Tribunal held that the trust continued to carry out genuine charitable activities in accordance with its objects and quashed the order cancelling registration. (AY. 2019-20.)

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