https://www.taxtmi.com/caselaws?id=292357 The ITAT Agra allowed the appeal of a charitable trust against the rejection of registration under section 80G of the Income Tax Act, 1961 by the CIT-1. Despite earlier granting registration under section 12AA, the CIT rejected the trust's application for exemption under section 80G(5). The ITAT held that it was unjust to deny the exemption after recognizing the trust as charitable. Following a precedent from the Gujarat High Court, the ITAT directed the CIT-1 to grant the trust the benefit of exemption under section 80G(5), resulting in the appeal being allowed. en-us Fri, 18 Mar 2011 00:00:00 +0530 Sat, 19 Dec 2020 18:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292357 The ITAT Agra allowed the appeal of a charitable trust against the rejection of registration under section 80G of the Income Tax Act, 1961 by the CIT-1. Despite earlier granting registration under section 12AA, the CIT rejected the trust's application for exemption under section 80G(5). The ITAT held that it was unjust to deny the exemption after recognizing the trust as charitable. Following a precedent from the Gujarat High Court, the ITAT directed the CIT-1 to grant the trust the benefit of exemption under section 80G(5), resulting in the appeal being allowed. Case-Laws Income Tax Fri, 18 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292357