https://www.taxtmi.com/highlights?id=48562 Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate Tribunal could not have straightway come to the conclusion about the charitable activities of the trust and directed the Commissioner to grant the approval u/s 80G - order of ITAT is not sustainable in law en-us Sat, 10 Aug 2019 06:48:56 +0530 Sat, 10 Aug 2019 06:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48562 Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate Tribunal could not have straightway come to the conclusion about the charitable activities of the trust and directed the Commissioner to grant the approval u/s 80G - order of ITAT is not sustainable in law Highlights Income Tax Sat, 10 Aug 2019 06:48:56 +0530 https://www.taxtmi.com/highlights?id=48562