https://www.taxtmi.com/caselaws?id=266120 The Tribunal allowed the appeal, directing the grant of approval under section 80G(5)(vi) to the appellant institution. The denial of approval by the DIT(E) was solely based on the non-registration of land, despite the institution being registered under the AP Societies Registration Act and having obtained registration under section 12AA. The Tribunal found the denial unjust as there were no compliance issues under section 80G(5) and the appellant had subsequently registered the land. The focus on land registration alone was deemed incorrect, leading to the Tribunal setting aside the DIT(E)'s decision. en-us Fri, 05 Dec 2014 00:00:00 +0530 Fri, 22 May 2015 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266120 The Tribunal allowed the appeal, directing the grant of approval under section 80G(5)(vi) to the appellant institution. The denial of approval by the DIT(E) was solely based on the non-registration of land, despite the institution being registered under the AP Societies Registration Act and having obtained registration under section 12AA. The Tribunal found the denial unjust as there were no compliance issues under section 80G(5) and the appellant had subsequently registered the land. The focus on land registration alone was deemed incorrect, leading to the Tribunal setting aside the DIT(E)'s decision. Case-Laws Income Tax Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266120