ITAT Orders AO to Grant Relief After Exemption Approval u/s 10(23C)(iiiad) Despite Lack of 12A Registration

ITAT (Income Tax Appellate Tribunal) ordered the Assessing Officer (AO) to grant exemption approval under Section 80G(5)(iiiad) of the Income Tax Act to a trust, despite the lack of a registration under Section 12A. Section 80G provides tax benefits for donations, while Section 12A deals with trust registration. The tribunal's order suggests that in certain circumstances, the approval for exemption to donors can be granted even if the trust itself is not formally registered under Section 12A, potentially based on the specific nature and activities of the trust.