https://www.taxtmi.com/caselaws?id=205349 The Tribunal allowed the appeal of the assessee, directing the CIT to grant approval for renewal under section 80G of the Income-tax Act. The Tribunal found that the trust's activities, including constructing and maintaining the Parikrama way and Dharamshalas, were charitable and served a general public utility. It concluded that the CIT's concerns were based on presumptions without sufficient evidence, and the trust did not violate the conditions under section 80G(5)(ii) and 80G(5)(iii) as it did not benefit any particular religious community. en-us Tue, 31 May 2011 00:00:00 +0530 Sat, 01 Jun 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205349 The Tribunal allowed the appeal of the assessee, directing the CIT to grant approval for renewal under section 80G of the Income-tax Act. The Tribunal found that the trust's activities, including constructing and maintaining the Parikrama way and Dharamshalas, were charitable and served a general public utility. It concluded that the CIT's concerns were based on presumptions without sufficient evidence, and the trust did not violate the conditions under section 80G(5)(ii) and 80G(5)(iii) as it did not benefit any particular religious community. Case-Laws Income Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205349