Denial of Registration of Trust on the basis that the trust has not been carrying out charitable act as per the stated objects

Last updated: 04 August 2021
Quick Summary
The Income Tax Appellate Tribunal considered an appeal by the Har Nihal Charitable Trust against the denial of registration. The Commissioner of Income Tax (Exemptions) had refused registration twice, citing the trust's failure to demonstrate it was carrying out charitable acts as per its stated objectives. Concerns were also raised about a large donation received from another trust that appeared non-functional.

Court :
ITAT Chandigarh

Brief :
The appellant Trust has filed the present appeal against the order dated 12.3.2020 passed by Commissioner of Income Tax (Exemptions), Chandigarh [for short ’the CIT(E)’], vide which the Ld. CIT(E) has denied registration to the applicant Trust u/s 12AA(1)(b)(i) of the Income Tax Act, 1961 [for short ’the Act’].

Citation :
ITA No.258/CHD/2020

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