ITAT allowed the appeal of an educational trust against denial...

ITAT allowed the appeal of an educational trust against denial of approval under Section 80G(5)(iii) by CIT(E). The tribunal held that CIT(E)'s scope of enquiry extends only to verifying genuineness of charitable activities and fulfillment of conditions under Section 80G(5), not actual computation of surplus or examination of fund application under Sections 11-13. CIT(E) failed to provide specific evidence showing fee receipts were not commensurately utilized for tangible/intangible facilities, making sweeping statements without corroborative proof. The tribunal clarified that fee receipts generated from regular educational activities are irrelevant for Section 80G approval purposes, as the trust never issued 80G certificates for such fees. Since the trust was established for charitable purposes under Section 2(15) and already granted registration under Section 12A, CIT(E) was directed to grant Section 80G approval.