https://www.taxtmi.com/caselaws?id=404597 The Tribunal directed the Commissioner to grant approval under section 80G(5)(vi) of the Income Tax Act to the appellant trust, emphasizing that ownership of premises is not a mandatory condition for approval. Lack of audited accounts does not inherently discredit a trust's activities, especially when registered under section 12AA. The judgment clarifies the limited scope of inquiry under section 80G(5)(vi) and the importance of adhering to statutory conditions without introducing additional requirements. en-us Mon, 22 Feb 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404597 The Tribunal directed the Commissioner to grant approval under section 80G(5)(vi) of the Income Tax Act to the appellant trust, emphasizing that ownership of premises is not a mandatory condition for approval. Lack of audited accounts does not inherently discredit a trust's activities, especially when registered under section 12AA. The judgment clarifies the limited scope of inquiry under section 80G(5)(vi) and the importance of adhering to statutory conditions without introducing additional requirements. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404597