https://www.taxtmi.com/caselaws?id=465569 The dominant issue was whether rejection of an application for approval under s. 80G(5) solely for non-furnishing of details before the CIT(E) was justified. The ITAT held that provisions governing charitable registrations and s. 80G approvals are welfare-oriented and should be applied to facilitate assessment of charitable objects on merits rather than to penalise procedural lapses, especially where denial may impede public benefit objectives. Consequently, the rejection was set aside and the matter was remanded to the CIT(E) with a final opportunity to furnish requisite details and seek adjudication on merits; the appeal was allowed for statistical purposes. en-us Wed, 06 Dec 2023 00:00:00 +0530 Wed, 31 Dec 2025 13:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465569 The dominant issue was whether rejection of an application for approval under s. 80G(5) solely for non-furnishing of details before the CIT(E) was justified. The ITAT held that provisions governing charitable registrations and s. 80G approvals are welfare-oriented and should be applied to facilitate assessment of charitable objects on merits rather than to penalise procedural lapses, especially where denial may impede public benefit objectives. Consequently, the rejection was set aside and the matter was remanded to the CIT(E) with a final opportunity to furnish requisite details and seek adjudication on merits; the appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465569