https://www.taxtmi.com/caselaws?id=15621 Exemption under sections 5(1)(v) and 5(1)(va) of the Gift-tax Act depends on actual satisfaction of the statutory conditions for charitable or specified institutions, including eligibility under section 80G of the Income-tax Act. Mere filing of an application for registration under section 12A(a) does not by itself establish entitlement to exemption. Where the factual basis for the donee's eligibility and compliance with the section 80G requirements has not been examined, exemption cannot be accepted on that ground alone and the matter requires fresh consideration of the relevant facts. en-us Wed, 29 Sep 1999 00:00:00 +0530 Wed, 26 Aug 2009 13:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15621 Exemption under sections 5(1)(v) and 5(1)(va) of the Gift-tax Act depends on actual satisfaction of the statutory conditions for charitable or specified institutions, including eligibility under section 80G of the Income-tax Act. Mere filing of an application for registration under section 12A(a) does not by itself establish entitlement to exemption. Where the factual basis for the donee's eligibility and compliance with the section 80G requirements has not been examined, exemption cannot be accepted on that ground alone and the matter requires fresh consideration of the relevant facts. Case-Laws Income Tax Wed, 29 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15621