https://www.taxtmi.com/caselaws?id=382005 The Tribunal overturned the rejection of the appellant's application for exemption under section 80G(5)(vi) of the Income Tax Act, 1961. It held that since the appellant had obtained registration under section 12AA, they were eligible for recognition under section 80G. The Tribunal emphasized that the determination of charitable activities is subjective and directed the Commissioner to reconsider the recognition application, providing the appellant with a fair hearing. The Tribunal also highlighted the inconsistency between the grant of registration and the denial of recognition, instructing the Commissioner to review the application in light of the registration granted. en-us Mon, 17 Jun 2019 00:00:00 +0530 Mon, 24 Jun 2019 07:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382005 The Tribunal overturned the rejection of the appellant's application for exemption under section 80G(5)(vi) of the Income Tax Act, 1961. It held that since the appellant had obtained registration under section 12AA, they were eligible for recognition under section 80G. The Tribunal emphasized that the determination of charitable activities is subjective and directed the Commissioner to reconsider the recognition application, providing the appellant with a fair hearing. The Tribunal also highlighted the inconsistency between the grant of registration and the denial of recognition, instructing the Commissioner to review the application in light of the registration granted. Case-Laws Income Tax Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382005