Educational Trust — 12AB & 80G Registration Restored by ITAT
An educational charitable trust lost both its 12AB registration and 80G approval, threatening its tax-exempt status and its donors' deductions. We took the matter to the ITAT, which directed restoration of both.
Exempt status and donor benefit, both at risk.
For a charitable trust, 12AB registration secures its own exemption and 80G approval secures the deduction its donors rely on. Losing both at once is an existential problem: tax exposure on the trust's income, and a collapse in its ability to raise funds. The rejection had to be confronted on its stated grounds — the genuineness of the trust's activities and the adequacy of its documentation — and answered with evidence before the Tribunal.
How we restored both registrations.
Rejection Order Analysis
We dissected the grounds on which the registration and approval had been refused, isolating exactly what had to be answered.
Documentation Review
We rebuilt the evidentiary record around the trust's objects and actual educational activities, closing every gap cited.
Exemption Litigation Strategy
We framed the appeal within the Section 11/12A/12AB and 80G regime, aligning facts to the statutory tests.
ITAT Representation
We argued for restoration before the Tribunal, demonstrating both genuineness of activities and compliance.
The capabilities we brought to bear.
Exemption Litigation
Command of the Section 11/12A/12AB and 80G framework end to end.
Documentation Review
Rebuilding the genuineness and activity record the law requires.
Genuineness Substantiation
Evidencing real charitable and educational activity persuasively.
Appellate Representation
Focused ITAT advocacy directed at restoration.
The results we delivered.
When a genuine charity loses its 12AB and 80G, the answer is evidence, not argument — show the activities are real and the documentation sound, and the Tribunal restores what the law intends.