https://www.taxtmi.com/caselaws?id=773016 ITAT Ahmedabad set aside CIT(Exemption)'s rejection of section 80G(5)(iii) approval application. The tribunal found the rejection order legally unsustainable due to mechanical application of legal provisions without factual evaluation. CIT(Exemption) failed to examine trust's actual activities, financial data, and documentary evidence, relying solely on textual interpretation of trust deed's object clauses suggesting religious purpose. The tribunal emphasized that section 80G(5) assessment requires verification of genuine activities and fund application, not merely textual reading. Matter remanded to CIT(Exemption) for fresh examination in accordance with law, considering all material evidence and assessee's submissions. en-us Tue, 10 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773016 ITAT Ahmedabad set aside CIT(Exemption)'s rejection of section 80G(5)(iii) approval application. The tribunal found the rejection order legally unsustainable due to mechanical application of legal provisions without factual evaluation. CIT(Exemption) failed to examine trust's actual activities, financial data, and documentary evidence, relying solely on textual interpretation of trust deed's object clauses suggesting religious purpose. The tribunal emphasized that section 80G(5) assessment requires verification of genuine activities and fund application, not merely textual reading. Matter remanded to CIT(Exemption) for fresh examination in accordance with law, considering all material evidence and assessee's submissions. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773016