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of <h1>Trust wins appeal against denial of 80G approval for charitable activities. ITAT directs approval, citing hyper-technical reasons.</h1> <h3>Elshadai Charitable Trust Versus The ITO Ward II (4) Madurai</h3> The ITAT Chennai allowed the appeal of the assessee-trust against the order of the ld. CIT denying renewal of approval u/s 80G of the Income Tax Act. ... - Issues involved: Appeal against order u/s 80G of the Income Tax Act regarding renewal of approval for a trust running a home for orphans and widows.The appeal was filed by the assessee-trust against the order of the ld. CIT-I, Madurai, dated 25.2.2010, passed u/s 80G of the Income Tax Act. The trust had applied for renewal of approval u/s 80G on 1.9.2009. The ld. CIT refused to renew the approval citing technicalities related to approval from specific authorities despite the trust being registered u/s 12AA and carrying out charitable activities. The trust's activities were oriented towards its charitable objects of running a home for orphans and widows. The assessee raised multiple grounds challenging the CIT's decision, emphasizing that the denial was based on hyper-technical reasons. After hearing both sides, the ITAT Chennai held that the trust was carrying out charitable activities as per its objects and directed the ld. CIT to grant approval u/s 80G by issuing the requisite certificate. The appeal of the assessee was allowed on 29.4.2011.In the case, the main issue was the denial of renewal of approval u/s 80G of the Income Tax Act to the assessee-trust by the ld. CIT based on technicalities related to approval from specific authorities, despite the trust being registered u/s 12AA and actively engaged in charitable activities, specifically running a home for orphans and widows.The trust had applied for renewal of approval u/s 80G on 1.9.2009. The ld. CIT refused to renew the approval citing technicalities that the trust had not obtained approval from the Board of Control, Orphanages & Other Charitable Homes Act, 1960, Chennai, or other required certificates. The trust was created on 6.7.2006, registered u/s 12AA on 16.3.2007, and granted approval u/s 80G on the same day valid until 31.3.2008. The trust's activities were focused on running a home for orphans and widows, as evidenced by the accounts filed by the ld.AR.The assessee raised several grounds challenging the CIT's decision, arguing that the denial of approval u/s 80G was wrong, illegal, and opposed to facts. They contended that the CIT erred in rejecting the application and that the trust did not require the specific recognition or certificates mentioned by the CIT. The assessee emphasized that the CIT's conclusion was hyper-technical and not based on a proper understanding of the trust's activities and circumstances.After considering the arguments from both sides, the ITAT Chennai held that the trust was registered u/s 12AA and actively engaged in charitable activities aligned with its objects. The ITAT found the denial of approval u/s 80G based solely on technicalities to be invalid and directed the ld. CIT to grant approval to the assessee-trust by issuing the necessary certificate. The appeal of the assessee was allowed on 29.4.2011.
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