Is Trust’s Registration u/s 12A a Prerequisite for Grant of Approval u/s 80(G)(5)(iv)(B)?: ITAT remits Matter

ITAT (Income Tax Appellate Tribunal) remitted a matter to determine if a trust's registration under Section 12A is a prerequisite for the grant of approval under Section 80G(5)(ivb) of the Income Tax Act. Section 12A deals with the registration of charitable trusts, while Section 80G provides tax benefits for donations made to certain trusts. The tribunal's decision to remit suggests a need for clarity on the sequential requirements and the interrelation between these two sections for charitable organizations seeking tax exemptions.