CIT(E) Erred in Denying 80G Approval Despite Grant of 12AB Registration: ITAT Directs Approval u/s...

The ITAT (Income Tax Appellate Tribunal) directed the approval under Section 80G for a "charitable educational trust," finding that the CIT(E) erred in denying it despite granting 12AB registration. The tribunal observed that once a trust is granted registration under Section 12AB (essential for claiming income exemption for trusts), the CIT (Exemptions) cannot arbitrarily deny 80G approval (which allows donors to claim deductions) if the trust fulfills other conditions. The ITAT emphasized that the two registrations are interlinked, and a valid 12AB registration generally paves the way for 80G.