Assessee-trust was engaged in educational welfare for under-privileged section of society. It filed an application for registration under section 12AB.\u00a0 Commissioner (E)\u00a0\u00a0 doubted the purchase of uniform\u00a0 and computer system etc\u00a0\u00a0 hence\u00a0 denied registration under section 12AB on ground that funds received were not used towards object of trust. On appeal the Tribunal held that\u00a0 the assessee had produced evidence in form of photographs of distribution of computers, school uniforms as well as relief to poverty.\u00a0 Assessee had also submitted receipt of computers by various associations and utilization certificate. The Tribunal\u00a0 remanded back to Commissioner (E) with a direction to assessee to substantiate its transactions and comply with notices of Commissioner (E) if any further details were required. (AY. 2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12AB: Procedure for fresh registration-Educational welfare for under-privileged-Registration denied for alleged malpractices and fraudulent activities as non-genuine purchases of school uniform and computers were made-Genuineness of activities were not doubted-Matter remanded to Commissioner (E). [S. 11, 12] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56176","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eC4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56176"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56176\/revisions"}],"predecessor-version":[{"id":56177,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56176\/revisions\/56177"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}