https://www.taxtmi.com/caselaws?id=451036 ITAT Rajkot allowed the appeal and restored the matter to CIT(E) for fresh consideration. The assessee's application for registration under Section 80G(5) was rejected on grounds that one object was religious in nature. However, ITAT found that CIT(E) summarily rejected the application without analyzing facts, failed to identify specific religious objects in the trust deed, did not examine actual expenditure on religious purposes, and denied opportunity of hearing. The trust deed mentioned objects like medical relief, education, public utility, and environmental preservation. ITAT directed CIT(E) to reconsider the application with proper hearing. en-us Fri, 23 Feb 2024 00:00:00 +0530 Tue, 19 Mar 2024 08:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451036 ITAT Rajkot allowed the appeal and restored the matter to CIT(E) for fresh consideration. The assessee's application for registration under Section 80G(5) was rejected on grounds that one object was religious in nature. However, ITAT found that CIT(E) summarily rejected the application without analyzing facts, failed to identify specific religious objects in the trust deed, did not examine actual expenditure on religious purposes, and denied opportunity of hearing. The trust deed mentioned objects like medical relief, education, public utility, and environmental preservation. ITAT directed CIT(E) to reconsider the application with proper hearing. Case-Laws Income Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451036