Recognition certificates under section 80G should be issued promptly; inactive trusts may receive one-year certificates without extra reports. Commissioners of Income-tax should grant recognition certificates under section 80G for trusts that have been inactive without calling for reports from ITOs, limiting such certificates to one year. Issuance of a recognition certificate does not automatically entitle a trust to income-tax exemption; exemption is to be granted by the ITO in regular assessment proceedings, and ITO findings of ineligibility should prompt action to withdraw recognition in line with existing instructions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Recognition certificates under section 80G should be issued promptly; inactive trusts may receive one-year certificates without extra reports.
Commissioners of Income-tax should grant recognition certificates under section 80G for trusts that have been inactive without calling for reports from ITOs, limiting such certificates to one year. Issuance of a recognition certificate does not automatically entitle a trust to income-tax exemption; exemption is to be granted by the ITO in regular assessment proceedings, and ITO findings of ineligibility should prompt action to withdraw recognition in line with existing instructions.
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