Section 12AB(1)(b)(i)(A) — the law in short
What the courts have decided on section 12AB(1)(b)(i)(A), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.
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Bhagwandas Zalani Family Charitable Trust v CIT (Exemption), Bhopal
ITATHelps taxpayerValidity unconfirmed
My trust filed Form 10BD for the whole financial year although its s.80G provisional approval began mid-year, so Forms 10BE were generated for pre-approval donations too. The CIT (Exemption) has refused final registration and approval on that ground. Is that a valid reason?
Not on its own. The Indore Bench held that a wrong filing of information in Form 10BD does not mean the trust's activities are not genuine, and that the requirement was new from 1 April 2021 with sub-rule (3)(i) of Rule 18AB in terms speaking of all donations of the same nature paid during the financial year, so a trust could honestly have read it as covering the whole year. Because the trust filed fresh evidence — declarations from donors that they had never been given the Forms 10BE and had claimed no deduction — the matter was remanded for fresh consideration.
Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.