ITAT Orders CIT(E) to Grant Registration u/s 12AB, Finding No Exemption Claim u/s 11 After CPC Denial

The Income Tax Appellate Tribunal (ITAT) has directed the Chief Income Tax Commissioner (CIT) to grant registration under Section 12AB to a charitable trust, reversing an earlier denial based on the Centralized Processing Centre (CPC)’s objections. The CPC had initially denied registration, citing that the trust did not fulfill certain requirements. However, ITAT found that there was no valid claim for exemption under Section 11 of the Income Tax Act. The ruling emphasizes that charities should be granted registration under Section 12AB unless there is a clear, substantive reason to deny it, thereby providing greater transparency in the registration process for non-profit organizations.