https://www.taxtmi.com/caselaws?id=770161 ITAT Bangalore allowed the appeal of an educational trust against CIT(Exemptions) who rejected section 80G approval claiming school bus fees, tuition fees, and exam fees were not donations. The tribunal held that when granting section 80G approval, the authority must only verify the institution is established for charitable purposes and activities are genuine. The nature of receipts as donations is irrelevant at approval stage as it concerns donor deductions, not institutional approval. Since the trust had section 12A registration and was established for charitable purposes, CIT(Exemptions) was directed to grant section 80G approval. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770161 ITAT Bangalore allowed the appeal of an educational trust against CIT(Exemptions) who rejected section 80G approval claiming school bus fees, tuition fees, and exam fees were not donations. The tribunal held that when granting section 80G approval, the authority must only verify the institution is established for charitable purposes and activities are genuine. The nature of receipts as donations is irrelevant at approval stage as it concerns donor deductions, not institutional approval. Since the trust had section 12A registration and was established for charitable purposes, CIT(Exemptions) was directed to grant section 80G approval. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770161