https://www.taxtmi.com/caselaws?id=212116 The High Court of Kerala ruled in favor of the Revenue in an appeal challenging the grant of registration under Section 80G(5)(vi) of the Income Tax Act to a religious institution. The Court emphasized the necessity of proving 95% income utilization for charitable purposes before registration can be granted. The Tribunal's decision to grant registration without sufficient evidence was overturned, and the matter was remanded to the Commissioner for reevaluation based on verified accounts. The Court stressed the importance of providing substantiated evidence for charitable activities and ensuring procedural fairness in decision-making. en-us Thu, 08 Mar 2012 00:00:00 +0530 Fri, 13 Apr 2012 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212116 The High Court of Kerala ruled in favor of the Revenue in an appeal challenging the grant of registration under Section 80G(5)(vi) of the Income Tax Act to a religious institution. The Court emphasized the necessity of proving 95% income utilization for charitable purposes before registration can be granted. The Tribunal's decision to grant registration without sufficient evidence was overturned, and the matter was remanded to the Commissioner for reevaluation based on verified accounts. The Court stressed the importance of providing substantiated evidence for charitable activities and ensuring procedural fairness in decision-making. Case-Laws Income Tax Thu, 08 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212116