https://www.taxtmi.com/caselaws?id=369418 The Tribunal allowed the appeal of the assessee-society, directing the Commissioner of Income Tax (Exemption) to grant approval under Section 80G(5)(vi) of the Income Tax Act. The Tribunal emphasized the relevance of Section 12AA registration for approval under Section 80G(5) and highlighted the importance of genuine charitable activities for such approval. The rejection of the society's application under Section 80G(5)(vi) was found to lack valid reasons, and the Tribunal dismissed the revenue's allegation of perversity in its decision, concluding no substantial question of law arose. en-us Mon, 08 Oct 2018 00:00:00 +0530 Sat, 27 Oct 2018 07:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369418 The Tribunal allowed the appeal of the assessee-society, directing the Commissioner of Income Tax (Exemption) to grant approval under Section 80G(5)(vi) of the Income Tax Act. The Tribunal emphasized the relevance of Section 12AA registration for approval under Section 80G(5) and highlighted the importance of genuine charitable activities for such approval. The rejection of the society's application under Section 80G(5)(vi) was found to lack valid reasons, and the Tribunal dismissed the revenue's allegation of perversity in its decision, concluding no substantial question of law arose. Case-Laws Income Tax Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369418