Cannot impose independent conditions while granting registration under Section 12AB

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that the Commissioner of Income Tax (Exemptions) cannot impose independent conditions while granting registration under Section 12AB or approval under Section 80G of the Income-tax Act. 

The Tribunal observed that once the statutory conditions for registration are satisfied, the registration must be granted in accordance with law and cannot be made contingent upon the outcome of future litigation before higher judicial forums. 

Consequently, the Tribunal directed deletion of the conditions attached to the trust’s registration and approval.