https://www.taxtmi.com/caselaws?id=778146 ITAT (Surat) set aside the disallowance of approval under s.80G(5) and remanded to the file of the Ld. CIT(E) to examine only the accounts of the three preceding years under Rule 11AA(2)(g). The Tribunal found no specific show-cause notice to justify extending the inquiry beyond that period, noted the trust's provisional approval to AY 2024-25 and registration under s.12A/AB, and directed that if religious expenditure does not exceed 5% in the three years and other conditions are met, approval under s.80G(5) be granted; appeal allowed for statistical purposes. en-us Mon, 17 Feb 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778146 ITAT (Surat) set aside the disallowance of approval under s.80G(5) and remanded to the file of the Ld. CIT(E) to examine only the accounts of the three preceding years under Rule 11AA(2)(g). The Tribunal found no specific show-cause notice to justify extending the inquiry beyond that period, noted the trust's provisional approval to AY 2024-25 and registration under s.12A/AB, and directed that if religious expenditure does not exceed 5% in the three years and other conditions are met, approval under s.80G(5) be granted; appeal allowed for statistical purposes. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778146