SAI SRUTHI CHARITABLE TRUST,MAHBUBNAGAR vs. ITO,EXEMPTION, WARD-1(4), HYDERABAD

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ITA 140/HYD/2026Status: DisposedITAT Hyderabad05 August 2026AY 2025-2610 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that for registration, the CIT(E) should consider the objects of the trust and proposed activities, not just completed activities, especially for a newly formed trust. The CIT(E) erred in rejecting the application solely on the ground of no activities being carried out.

What were the facts?

The assessee, a newly formed charitable trust, applied for registration under Section 12AB and approval under Section 80G. The CIT(E) rejected the applications stating that the trust had not carried out any charitable activities.

What were the issues?

Whether registration under Section 12AB and approval under Section 80G can be denied to a newly formed trust for not having carried out any charitable activities during the assessment year.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G,Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

TIRUPATI YAMINI NAGA MALLESWARI Date: 2026.08.11 11:40:11 MALLESWARI +05'30'

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