https://www.taxtmi.com/caselaws?id=774886 The ITAT Bangalore allowed the appeal of an educational trust seeking approval under section 80G of the Income Tax Act. The CIT(Exemptions) had denied approval arguing that fee receipts from tuition and hostel services were not donations. The ITAT held that since the trust was established for charitable purposes and already had registration under section 12A, the nature of receipts as fees was irrelevant for 80G approval. The tribunal found the trust's activities genuine and directed the CIT(Exemptions) to grant the requested approval. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 16 Jul 2025 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774886 The ITAT Bangalore allowed the appeal of an educational trust seeking approval under section 80G of the Income Tax Act. The CIT(Exemptions) had denied approval arguing that fee receipts from tuition and hostel services were not donations. The ITAT held that since the trust was established for charitable purposes and already had registration under section 12A, the nature of receipts as fees was irrelevant for 80G approval. The tribunal found the trust's activities genuine and directed the CIT(Exemptions) to grant the requested approval. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774886