https://www.taxtmi.com/caselaws?id=151526 The appeal was dismissed as the assessee-trust failed to demonstrate substantial charitable activities required for renewal under section 80G(5)(ii). Despite being registered under section 12A, the trust primarily engaged in letting out a building for rent instead of conducting medical and educational charitable activities as stated. The rejection of the renewal application was upheld due to the lack of charitable endeavors. The Tribunal emphasized the importance of actual charitable activities over procedural compliance, leading to the denial of benefits under section 11 as well. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 18 Sep 2023 23:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151526 The appeal was dismissed as the assessee-trust failed to demonstrate substantial charitable activities required for renewal under section 80G(5)(ii). Despite being registered under section 12A, the trust primarily engaged in letting out a building for rent instead of conducting medical and educational charitable activities as stated. The rejection of the renewal application was upheld due to the lack of charitable endeavors. The Tribunal emphasized the importance of actual charitable activities over procedural compliance, leading to the denial of benefits under section 11 as well. Case-Laws Income Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151526