#Section 12A Income Tax Act

ITAT Ahmedabad overturned the rejection of a charitable trust's registration under Section 12A(1)(ac)(ii), ruling that procedural lapses cannot override substantive compliance with trust objectives. The tribunal emphasized that all mandatory documents were already submitted, reinforcing natural justice over technicalities.

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.