https://www.taxtmi.com/caselaws?id=380817 The ITAT allowed the appeal, setting aside the CIT's order and remanding the matter for reconsideration of the appellant's request for approval under section 80G(5) of the Income-tax Act. The ITAT emphasized that approval should logically follow registration under section 12AA, focusing on the trust's charitable objectives rather than income aspects. The decision highlighted the conclusive nature of registration under section 12A(1) and the importance of examining charitable activities for approval under section 80G(5). en-us Thu, 16 May 2019 00:00:00 +0530 Tue, 28 May 2019 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380817 The ITAT allowed the appeal, setting aside the CIT's order and remanding the matter for reconsideration of the appellant's request for approval under section 80G(5) of the Income-tax Act. The ITAT emphasized that approval should logically follow registration under section 12AA, focusing on the trust's charitable objectives rather than income aspects. The decision highlighted the conclusive nature of registration under section 12A(1) and the importance of examining charitable activities for approval under section 80G(5). Case-Laws Income Tax Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380817