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    <title>2019 (4) TMI 415 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the Assessee-Society, directing the Ld. CIT(E) to reconsider the application for approval under section 80G. The rejection based on lack of activities and absence of donation instances was deemed irrelevant, emphasizing the charitable nature of the society&#039;s objects and its registration under section 12AA. The Tribunal highlighted the importance of providing a reasonable opportunity for the society to present its case and the need for a fair evaluation of its activities for donation purposes.</description>
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      <description>The Tribunal allowed the appeal of the Assessee-Society, directing the Ld. CIT(E) to reconsider the application for approval under section 80G. The rejection based on lack of activities and absence of donation instances was deemed irrelevant, emphasizing the charitable nature of the society&#039;s objects and its registration under section 12AA. The Tribunal highlighted the importance of providing a reasonable opportunity for the society to present its case and the need for a fair evaluation of its activities for donation purposes.</description>
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