https://www.taxtmi.com/caselaws?id=429423 The Tribunal held that the PCIT exceeded its authority by imposing conditions on the approval granted under section 80G of the Income Tax Act, 1961, to two charitable trusts. The Tribunal emphasized that the PCIT's role is to verify the genuineness of trust activities under sections 12A and 80G, not to impose conditions. Since the PCIT lacked the power to impose conditions under the specific section invoked by the trusts, the conditions were deemed legally unsustainable. Consequently, the Tribunal allowed the appeals, setting aside the imposed conditions and making the approval absolute for the trusts. en-us Thu, 29 Sep 2022 00:00:00 +0530 Fri, 28 Oct 2022 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429423 The Tribunal held that the PCIT exceeded its authority by imposing conditions on the approval granted under section 80G of the Income Tax Act, 1961, to two charitable trusts. The Tribunal emphasized that the PCIT's role is to verify the genuineness of trust activities under sections 12A and 80G, not to impose conditions. Since the PCIT lacked the power to impose conditions under the specific section invoked by the trusts, the conditions were deemed legally unsustainable. Consequently, the Tribunal allowed the appeals, setting aside the imposed conditions and making the approval absolute for the trusts. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429423