Case Law Analysis
|Income Tax Appellate Tribunal
Section 12A Income Tax Act | Once Granted, Charitable Registration Cannot Be Reassessed on Fee-Charging Grounds : ITAT Delhi
ITAT Delhi rules that once a trust secures registration under Section 12A, the CIT(E) cannot later question its charitable status based on fee-charging activities. The decision reinforces the principle of consistency in tax exemptions and curtails arbitrary reassessment of charitable purposes, impacting trusts and NGOs relying on Section 12A benefits.
