https://www.taxtmi.com/caselaws?id=471222 Approval under section 80G(5) requires satisfaction regarding genuine activities and compliance with statutory conditions. An object in the trust deed permitting receipt or application of funds outside India raised a compliance concern. Where the trust had initiated amendment of its objects to restrict operations to India, reconsideration after filing the amended trust deed was warranted. The rejection of approval was set aside, and the application was restored for fresh adjudication upon submission of amended objects or the amended trust deed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 25 Aug 2026 18:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471222 Approval under section 80G(5) requires satisfaction regarding genuine activities and compliance with statutory conditions. An object in the trust deed permitting receipt or application of funds outside India raised a compliance concern. Where the trust had initiated amendment of its objects to restrict operations to India, reconsideration after filing the amended trust deed was warranted. The rejection of approval was set aside, and the application was restored for fresh adjudication upon submission of amended objects or the amended trust deed. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471222