https://www.taxtmi.com/caselaws?id=777182 ITAT CHENNAI allowed the appeal and set aside the CIT(E)'s refusal to grant approval under s.80G. The Tribunal held that payment of income tax by the trust/society constitutes application of income for charitable purposes, following a binding jurisdictional HC precedent, and rejected the CIT(E)'s blanket finding of mutuality without examining the trust's objects and rules. The matter is remitted with a direction to grant the Form 10AB approval under clause (iii) of the first proviso to s.80G, as originally applied for. en-us Mon, 18 Aug 2025 00:00:00 +0530 Tue, 26 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777182 ITAT CHENNAI allowed the appeal and set aside the CIT(E)'s refusal to grant approval under s.80G. The Tribunal held that payment of income tax by the trust/society constitutes application of income for charitable purposes, following a binding jurisdictional HC precedent, and rejected the CIT(E)'s blanket finding of mutuality without examining the trust's objects and rules. The matter is remitted with a direction to grant the Form 10AB approval under clause (iii) of the first proviso to s.80G, as originally applied for. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777182