80G approval renewal turns on statutory conditions, and refusal based on extraneous grounds was not justified.

Renewal of approval under section 80G(5)(vi) was held to depend on whether the institution was established in India for charitable purposes and whether the conditions in clauses (i) to (v) were satisfied. The trust had existing registration under section 12A and had earlier been approved under section 80G; no breach of the statutory conditions was shown. Refusal based on the absence of a museum, lack of art objects for public viewing, and alleged failure to conduct research, lectures or seminars was treated as outside the scope of the provision. Renewal of approval was therefore to be granted.

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Issues: Whether renewal of approval under section 80G(5)(vi) of the Income-tax Act, 1961 was liable to be granted to the assessee trust.

Analysis: The trust had been registered under section 12A and had earlier been granted approval under section 80G(5)(vi), which had continued up to 31.03.2003. The refusal was founded on the absence of a museum, non-availability of art objects for public viewing, and alleged failure to establish supporting activities such as research, lectures and seminars. The statutory enquiry under section 80G(5), however, was confined to whether the institution was established in India for charitable purposes and whether the conditions in clauses (i) to (v) were satisfied. No material was shown to establish breach of those conditions, and the grounds adopted for refusal were held to be outside the scope of the provision.

Conclusion: Renewal of approval under section 80G(5)(vi) was to be granted to the assessee.

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