https://www.taxtmi.com/caselaws?id=774461 HC upheld ITAT's decision granting Section 80G approval renewal to assessee trust. Revenue's rejection was based on fee collection from students indicating commercial activities, donations to unregistered schools, administrative expenses, and political donations. HC found no provision requiring donee schools to have 80G registration, administrative expenses are necessary for institutional functioning, and assessee's activities remained unchanged since incorporation. Political donations should be excluded from 85% spending requirement under Section 11(1) rather than denying entire 80G benefit. en-us Tue, 01 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774461 HC upheld ITAT's decision granting Section 80G approval renewal to assessee trust. Revenue's rejection was based on fee collection from students indicating commercial activities, donations to unregistered schools, administrative expenses, and political donations. HC found no provision requiring donee schools to have 80G registration, administrative expenses are necessary for institutional functioning, and assessee's activities remained unchanged since incorporation. Political donations should be excluded from 85% spending requirement under Section 11(1) rather than denying entire 80G benefit. Case-Laws Income Tax Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774461