https://www.taxtmi.com/caselaws?id=283476 The Tribunal allowed the appeal, setting aside the CIT's order rejecting the exemption claim under Section 80G of the Income Tax Act. The Tribunal directed the CIT to grant exemption under Section 80G to the trust, emphasizing that the trust's expenditure on objects being less than 85% of total gross receipts and charging fees for workshops and laboratory activities were not valid grounds for denial. The Tribunal highlighted that registration under Section 12A does not impact eligibility for exemption under Section 80G, and the assessing officer should examine fund application during assessment, not exemption approval. en-us Fri, 20 May 2016 00:00:00 +0530 Tue, 24 Sep 2019 15:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283476 The Tribunal allowed the appeal, setting aside the CIT's order rejecting the exemption claim under Section 80G of the Income Tax Act. The Tribunal directed the CIT to grant exemption under Section 80G to the trust, emphasizing that the trust's expenditure on objects being less than 85% of total gross receipts and charging fees for workshops and laboratory activities were not valid grounds for denial. The Tribunal highlighted that registration under Section 12A does not impact eligibility for exemption under Section 80G, and the assessing officer should examine fund application during assessment, not exemption approval. Case-Laws Income Tax Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283476