2025 (4) TMI 324

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....in passing the impugned order u/s. 10AD cancelling the registration vide the impugned order dated 11.9.2024 and not granting permanent registration u/s. 12AB of the Act particularly (i) when the provisions registration granted to the Trust u/s. 12AB of the Act on 11.12.2023 was valid from AY 2024-25 to 2026-27 because the Trust was new, constitute duly on 12.4.2022; (ii) there is no allegation of any mis- representation of the activities as per the Trust Deed on record of the Revenue; and (iii) the charitable activities were yet to be commenced being initial stage where not only funds were being collected from the members being made and fund were being collected from members / donors to carry out the object of the Trust. 2. The first acco....

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....-25 to 2026-27 because the Trust was new, constituted only on 12.4.2022; (ii) there is no allegation of any mis-representation of the activities as per the Trust deed on record of the Revenue; and (iii) the charitable activities were yet to be commenced being initial stage where not only funds were being collected from the members being made and funds were being collected from members /donors to carry out the objects of the Trust. 3. The first accounting year of the trust ended on 31.3.2023 as per the balance sheet and bank statement filed on the web portal clearly indicated that the funds collection drive commenced in the subsequent year after 31.3.2023 and accounts for the year ended 31.3.2024 were to be submitted by the trust till 30.9....