https://www.taxtmi.com/caselaws?id=752442 ITAT Ahmedabad allowed the appeal of a trust whose application for approval under section 80G(5)(vi) was rejected by CIT(E). The trust had provisional registration under section 80G and section 12A registration with identical objectives. CIT(E) rejected regular registration claiming some trust objects were religious in nature. ITAT held that despite trust deed containing religious objectives, audited financial statements showed no expenditure on religious activities. The tribunal found CIT(E)'s order legally flawed for failing to issue show cause notice before rejection, violating procedural fairness. Trust was deemed eligible for section 80G(5) approval having not spent money on religious purposes. en-us Wed, 08 May 2024 00:00:00 +0530 Fri, 10 May 2024 06:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752442 ITAT Ahmedabad allowed the appeal of a trust whose application for approval under section 80G(5)(vi) was rejected by CIT(E). The trust had provisional registration under section 80G and section 12A registration with identical objectives. CIT(E) rejected regular registration claiming some trust objects were religious in nature. ITAT held that despite trust deed containing religious objectives, audited financial statements showed no expenditure on religious activities. The tribunal found CIT(E)'s order legally flawed for failing to issue show cause notice before rejection, violating procedural fairness. Trust was deemed eligible for section 80G(5) approval having not spent money on religious purposes. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752442