https://www.taxtmi.com/caselaws?id=388356 The High Court upheld the Tribunal's decision to allow the application under Section 80G of the Income Tax Act, rejecting the Revenue's appeal. The Court found that the conditions satisfied under Section 12AA by the assessee aligned with those required under Section 80G. Emphasizing the need for a society to be registered under Section 12AA and active, the Court criticized the Commissioner's rejection based on the society's early stage. The Court dismissed the appeal, affirming the Tribunal's decision and disposing of any pending applications accordingly. en-us Wed, 06 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2019 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388356 The High Court upheld the Tribunal's decision to allow the application under Section 80G of the Income Tax Act, rejecting the Revenue's appeal. The Court found that the conditions satisfied under Section 12AA by the assessee aligned with those required under Section 80G. Emphasizing the need for a society to be registered under Section 12AA and active, the Court criticized the Commissioner's rejection based on the society's early stage. The Court dismissed the appeal, affirming the Tribunal's decision and disposing of any pending applications accordingly. Case-Laws Income Tax Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388356