https://www.taxtmi.com/caselaws?id=14789 HC allowed the petition, quashed the Commissioner's refusal to grant s.80G(5) approval, and directed a fresh decision in accordance with law. The court held that the s.80G(5) enquiry is limited to whether the trust is registered under s.12A, is wholly charitable/religious and its income is of the character contemplated by ss.11/12; the Commissioner cannot pre-empt assessments by probing past or pending taxability of receipts. Refusal based on anticipated or unresolved past assessment issues was held to be irrelevant and beyond the permissible scope of s.80G(5). en-us Wed, 05 May 1999 00:00:00 +0530 Thu, 09 Oct 2025 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14789 HC allowed the petition, quashed the Commissioner's refusal to grant s.80G(5) approval, and directed a fresh decision in accordance with law. The court held that the s.80G(5) enquiry is limited to whether the trust is registered under s.12A, is wholly charitable/religious and its income is of the character contemplated by ss.11/12; the Commissioner cannot pre-empt assessments by probing past or pending taxability of receipts. Refusal based on anticipated or unresolved past assessment issues was held to be irrelevant and beyond the permissible scope of s.80G(5). Case-Laws Income Tax Wed, 05 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14789