https://www.taxtmi.com/caselaws?id=10664 For approval under section 80G(5)(vi), the Commissioner must assess whether the institution is genuinely established for charitable purposes and meets the statutory conditions, but approval cannot be refused on technical objections. Fresh registration under section 12A(a) or amendment of the memorandum under section 92 CPC was not required where the society's charitable character had already been accepted and earlier 80G approval had been granted. The enquiry under section 80G does not call for a conclusive determination of future income tax liability, and absence of a section 10(23C) notification was not a valid ground to deny approval where exemption under sections 11 and 12 was otherwise claimed. Objections based on business activity, separate books, and entertainment expenditure were also rejected. en-us Tue, 31 May 2005 00:00:00 +0530 Wed, 24 Jun 2026 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10664 For approval under section 80G(5)(vi), the Commissioner must assess whether the institution is genuinely established for charitable purposes and meets the statutory conditions, but approval cannot be refused on technical objections. Fresh registration under section 12A(a) or amendment of the memorandum under section 92 CPC was not required where the society's charitable character had already been accepted and earlier 80G approval had been granted. The enquiry under section 80G does not call for a conclusive determination of future income tax liability, and absence of a section 10(23C) notification was not a valid ground to deny approval where exemption under sections 11 and 12 was otherwise claimed. Objections based on business activity, separate books, and entertainment expenditure were also rejected. Case-Laws Income Tax Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10664