https://www.taxtmi.com/caselaws?id=380127 The Tribunal set aside the CIT(E)'s denial of approval under section 80G(5)(vi) of the Income Tax Act, 1961, and remanded the issue for reconsideration. The Tribunal found that the CIT(E) did not properly assess the application against the prescribed conditions and failed to determine the genuineness of the institution's activities. It emphasized that the institution did not need to justify receiving donations and that accepting fees in cash did not impact its charitable character without evidence of improper accounting. The Tribunal directed the CIT(E) to review the application in compliance with the law and grant the assessee a fair hearing. en-us Fri, 10 May 2019 00:00:00 +0530 Tue, 14 May 2019 07:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380127 The Tribunal set aside the CIT(E)'s denial of approval under section 80G(5)(vi) of the Income Tax Act, 1961, and remanded the issue for reconsideration. The Tribunal found that the CIT(E) did not properly assess the application against the prescribed conditions and failed to determine the genuineness of the institution's activities. It emphasized that the institution did not need to justify receiving donations and that accepting fees in cash did not impact its charitable character without evidence of improper accounting. The Tribunal directed the CIT(E) to review the application in compliance with the law and grant the assessee a fair hearing. Case-Laws Income Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380127