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    <title>2022 (5) TMI 687 - ITAT PUNE</title>
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    <description>The Supreme Court condoned the delay in filing the appeal due to COVID-19 challenges, allowing the Tribunal to consider the case on its merits. The denial of registration under section 80G(5)(vi) was overturned as the trust&#039;s religious expenses were found not to benefit any specific community or religion. The trust&#039;s activities were deemed charitable, focusing on societal upliftment without religious bias, in compliance with statutory provisions. Affidavits and trust objects supported the inclusive nature of the trust&#039;s programs, leading to the Tribunal&#039;s decision to grant registration under section 80G(5)(vi), reversing the initial denial.</description>
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