https://www.taxtmi.com/caselaws?id=155014 The appeal of the assessee-trust was allowed, and registration under section 80G(5) of the Income-tax Act was directed to be granted. The Tribunal ruled in favor of the appellant Sanstha, emphasizing that registration under section 12AA was obtained before the exemption application, and all necessary conditions for exemption were met. The Tribunal highlighted that the absence of a complete address on donation receipts should not be the sole basis for denial, especially when donor details were separately provided. The Assessing Officer was instructed to grant the requested registration based on fulfillment of all prescribed conditions. en-us Fri, 24 Jun 2011 00:00:00 +0530 Sat, 31 Aug 2013 11:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155014 The appeal of the assessee-trust was allowed, and registration under section 80G(5) of the Income-tax Act was directed to be granted. The Tribunal ruled in favor of the appellant Sanstha, emphasizing that registration under section 12AA was obtained before the exemption application, and all necessary conditions for exemption were met. The Tribunal highlighted that the absence of a complete address on donation receipts should not be the sole basis for denial, especially when donor details were separately provided. The Assessing Officer was instructed to grant the requested registration based on fulfillment of all prescribed conditions. Case-Laws Income Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155014