https://www.taxtmi.com/caselaws?id=371930 The High Court upheld the Income Tax Appellate Tribunal's decision to grant approval under Section 80G(5) despite the trust not engaging in charitable activities for three years. The court found the trust's expenditure of Rs. 41,000 over three years reasonable given its income, emphasizing that rejection of approval should only occur if the trust fails to fulfill its objects or violates specific conditions. The court dismissed the appeal, stating that no legal error or substantial question of law was evident in the case. en-us Tue, 04 Dec 2018 00:00:00 +0530 Fri, 14 Dec 2018 07:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371930 The High Court upheld the Income Tax Appellate Tribunal's decision to grant approval under Section 80G(5) despite the trust not engaging in charitable activities for three years. The court found the trust's expenditure of Rs. 41,000 over three years reasonable given its income, emphasizing that rejection of approval should only occur if the trust fails to fulfill its objects or violates specific conditions. The court dismissed the appeal, stating that no legal error or substantial question of law was evident in the case. Case-Laws Income Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371930