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1. When on the same set of facts and circumstances of the case, renewal of approval under section 80G(5)(vi) has been granted for earlier years and there being no change in...

2. Rejection of Application for Final Approval u/s 80G(5)(iii) - The Tribunal observed that the CBDT Circular extending the date for final applications did not apply to...

3. Renewal of approval under section 80G(5) of the Act - Even the unauthorized amended Trust Deed/so called supplementary Trust Deed contravenes the provisions of section...

4. Rejecting of application for approval u/s 80G - assessee has spent more than 5% of the income for religious purpose - not entitled for approval u/s 80G(5)(vi) - AT

5. Exemption u/s 80G of the Income-tax Act – CIT without issuing any such notice has withdrawn approval - renewal of exemption u/s 80G(5)(vi) cannot be denied to the...

6. Approval u/s 80G(5)(vi) - donations being liable to be misused wholly on the basis of the assessee-society being prosperous - While that may invite a charge of the...

7. Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society...

8. Exemption u/s 80G(5)(iii) - renewal of exemption - denial as primary object of the Trust among others, primarily was for the benefit of Catholics and others may be...

9. Charitable activity - approval u/s 80G(5) - an application of the Trust for grant of approval under Section 80G(5)(vi) of the Act can be turned down only if the trust...

10. Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

11. Grant of approval u/s. 80G(5) - denial of approval as application was not filed within six months from the date of grant of provisional approval - The Tribunal observed...

12. An existing trust had previously been granted approval u/ss 12AA and 80G of the Income Tax Act. However, instead of applying under clause (i) of the proviso to Section...

13. Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

14. Validity of FCRA registration certificates extended for certain categories of entities. Entities whose validity extended till 30.06.2024 and renewal pending, validity...

15. Applications seeking exemption u/s 80G(5)(vi) - at the time of granting approval under Section 80G, what is to be examined is the object of the trust and so far as the...