2025 (7) TMI 529

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.... the Commissioner of Income-tax to grant approval of Section 80G of the Income Tax Act, even though the primary statutory requirement under Section 80G(5)(i) is complied with by the Trust?" 2. Assessee is a trust incorporated on 10.4.1998. Assessee is also registered under the provisions of the Income-tax Act, 1961 [the Act]. The declared object of assessee is to carry on educational activities and it runs an engineering college. Assessee claimed deduction under Section 10(23C) of the Act. 3. Assessee was enjoying exemption provided under Section 80G(5)(vi) of the Act. Assessee had made application for renewal of exemption granted under Section 80G of the Act. This renewal request was rejected by appellant/Commissioner of Income Tax. Appe....

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....ance granted by it did not affect the eligibility of assessee's trust for claiming the benefit of Section 80G of the Act. Hence, Shri Sivaraman submitted that Commissioner of Income Tax had erred in relying on unsustainable grounds to reject the renewal application of assessee. 6. Shri Narayanaswamy submitted that assessee having given donation even to a political party, for which there was not even a receipt, there is a glaring anomaly and, hence, assessee was not eligible to claim the benefit of Section 80G of the Act. 7. In our view, the ITAT was perfectly justified in allowing the appeal. 8. Revenue's case was that assessee trust had made donations and assistance to other entities without adhering to the principles of charit....