https://www.taxtmi.com/caselaws?id=312841 ITAT Raipur allowed the appeal and directed CIT(E) to grant section 80G approval to the assessee company. The tribunal held that rejection was erroneous since the company already held valid 12AA registration, indicating charitable status. Commercial activities like selling books and collecting fees were deemed incidental to main charitable objects for survival and fulfillment of primary purposes. The tribunal relied on Green Education Trust precedent and concluded CIT(E) wrongly rejected the application, setting aside the order with direction to grant 80G approval. en-us Wed, 21 Sep 2022 00:00:00 +0530 Tue, 12 Mar 2024 07:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312841 ITAT Raipur allowed the appeal and directed CIT(E) to grant section 80G approval to the assessee company. The tribunal held that rejection was erroneous since the company already held valid 12AA registration, indicating charitable status. Commercial activities like selling books and collecting fees were deemed incidental to main charitable objects for survival and fulfillment of primary purposes. The tribunal relied on Green Education Trust precedent and concluded CIT(E) wrongly rejected the application, setting aside the order with direction to grant 80G approval. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312841