https://www.taxtmi.com/caselaws?id=772609 ITAT Hyderabad allowed the appeal challenging rejection of Section 80G approval for a private university. The university, established in 2020 under Telangana State ordinance, had previously received Section 10(23C)(vi) approval for charitable activities. The CIT(E) rejected the 80G application citing lack of substantial charitable activity. ITAT held that since the university already satisfied conditions for 10(23C)(vi) approval for educational purposes, its charitable nature cannot be disputed for 80G approval unless activities are contrary to objectives or not genuine. The tribunal found the rejection order arbitrary and non-speaking, lacking definite findings despite the university operating on 107 acres with 4000+ students and 240 faculty. Matter remanded to CIT(E) for reconsideration after proper examination of facts and evidence. en-us Mon, 09 Jun 2025 00:00:00 +0530 Wed, 11 Jun 2025 08:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772609 ITAT Hyderabad allowed the appeal challenging rejection of Section 80G approval for a private university. The university, established in 2020 under Telangana State ordinance, had previously received Section 10(23C)(vi) approval for charitable activities. The CIT(E) rejected the 80G application citing lack of substantial charitable activity. ITAT held that since the university already satisfied conditions for 10(23C)(vi) approval for educational purposes, its charitable nature cannot be disputed for 80G approval unless activities are contrary to objectives or not genuine. The tribunal found the rejection order arbitrary and non-speaking, lacking definite findings despite the university operating on 107 acres with 4000+ students and 240 faculty. Matter remanded to CIT(E) for reconsideration after proper examination of facts and evidence. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772609