https://www.taxtmi.com/caselaws?id=285286 The ITAT directed the Commissioner to consider granting approval u/s 80G(5) to the trust if all conditions were met, highlighting the importance of a pragmatic approach in evaluating charitable activities and the timing of seeking approvals under the Income Tax Act. The ITAT emphasized the interlink between activities and approval, supporting the trust's argument that it needed time to generate funds for activities despite being newly established. The decision aligned with the ITAT Kolkata bench's stance on the relevance of carrying out charitable activities at the commencement of an institution for registration u/s 12AA. en-us Wed, 06 Dec 2017 00:00:00 +0530 Fri, 17 Jan 2020 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285286 The ITAT directed the Commissioner to consider granting approval u/s 80G(5) to the trust if all conditions were met, highlighting the importance of a pragmatic approach in evaluating charitable activities and the timing of seeking approvals under the Income Tax Act. The ITAT emphasized the interlink between activities and approval, supporting the trust's argument that it needed time to generate funds for activities despite being newly established. The decision aligned with the ITAT Kolkata bench's stance on the relevance of carrying out charitable activities at the commencement of an institution for registration u/s 12AA. Case-Laws Income Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285286