https://www.taxtmi.com/caselaws?id=778254 ITAT allowed the assessee's appeal and set aside the denial of approval under s.80G(5)(iii). The Tribunal held that the relevant authority must satisfy itself about genuineness of activities and fulfillment of conditions before refusing approval, but CIT(Exemptions) failed to produce material showing the trust's activities were not genuine or conditions unmet. Consequently, the rejection was not sustained and approval was directed to be considered in accordance with law. en-us Tue, 17 Jun 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778254 ITAT allowed the assessee's appeal and set aside the denial of approval under s.80G(5)(iii). The Tribunal held that the relevant authority must satisfy itself about genuineness of activities and fulfillment of conditions before refusing approval, but CIT(Exemptions) failed to produce material showing the trust's activities were not genuine or conditions unmet. Consequently, the rejection was not sustained and approval was directed to be considered in accordance with law. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778254