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ITAT set aside the CIT(E)'s order rejecting 80G registration for a private university established in Telangana. The appellate tribunal found the lower authority's rejection arbitrary and cryptic, lacking substantive reasoning. Despite DR's argument about insufficient evidence, ITAT noted the university's substantial infrastructure, including a 107-acre campus with 4,000 students and 240 faculty members. The tribunal directed CIT(E) to reconsider the 80G approval application comprehensively, taking into account the university's existing 10(23C)(vi) approval and educational activities. The appeal was allowed for statistical purposes, mandating a fresh evaluation of the university's charitable status.
ITAT set aside the CIT(E)'s order rejecting 80G registration for a private university established in Telangana. The appellate tribunal found the lower authority's rejection arbitrary and cryptic, lacking substantive reasoning. Despite DR's argument about insufficient evidence, ITAT noted the university's substantial infrastructure, including a 107-acre campus with 4,000 students and 240 faculty members. The tribunal directed CIT(E) to reconsider the 80G approval application comprehensively, taking into account the university's existing 10(23C)(vi) approval and educational activities. The appeal was allowed for statistical purposes, mandating a fresh evaluation of the university's charitable status.
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