https://www.taxtmi.com/caselaws?id=773261 ITAT Surat allowed the appeal regarding rejection of fund approval under Section 80G(5). The CIT(E) rejected the application without proper examination of Rule 11AA(2)(g) conditions, which require checking for religious purpose expenditure violations in the last three financial years. The trust had provisional approval until AY 2023-24 and registration under Section 12A/AB. ITAT found no religious purpose expenses in the trust's expenditure accounts and held that CIT(E)'s inquiry scope should be limited to prescribed conditions. The CIT(E) failed to issue specific show cause notices for grounds beyond the three-year expenditure requirement, making the rejection improper. en-us Mon, 03 Feb 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773261 ITAT Surat allowed the appeal regarding rejection of fund approval under Section 80G(5). The CIT(E) rejected the application without proper examination of Rule 11AA(2)(g) conditions, which require checking for religious purpose expenditure violations in the last three financial years. The trust had provisional approval until AY 2023-24 and registration under Section 12A/AB. ITAT found no religious purpose expenses in the trust's expenditure accounts and held that CIT(E)'s inquiry scope should be limited to prescribed conditions. The CIT(E) failed to issue specific show cause notices for grounds beyond the three-year expenditure requirement, making the rejection improper. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773261