https://www.taxtmi.com/caselaws?id=283461 The Tribunal set aside the Commissioner's order rejecting the application for approval u/s 80G(5) of the Income-tax Act, stating that only the object of the trust needed examination for granting approval, while fund application could be reviewed during assessment. Relying on a Punjab & Haryana High Court decision, the Tribunal granted approval to the assessee-trust engaged in charitable activities in the educational field, overturning the Commissioner's decision due to lack of evidence provided by the trust. The appeal of the assessee-trust was allowed. en-us Fri, 13 Dec 2013 00:00:00 +0530 Tue, 24 Sep 2019 10:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283461 The Tribunal set aside the Commissioner's order rejecting the application for approval u/s 80G(5) of the Income-tax Act, stating that only the object of the trust needed examination for granting approval, while fund application could be reviewed during assessment. Relying on a Punjab & Haryana High Court decision, the Tribunal granted approval to the assessee-trust engaged in charitable activities in the educational field, overturning the Commissioner's decision due to lack of evidence provided by the trust. The appeal of the assessee-trust was allowed. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283461