Approval u/s 80G(5) - eligibility - The tribunal had considered ...

Supreme Court declines to intervene in ruling on charitable activity requirements for Income Tax Act eligibility.

January 31, 2024

Case Laws     Income Tax     SC

Approval u/s 80G(5) - eligibility - The tribunal had considered whether the law required significant charitable activities to be carried out to be eligible for registration under Section 80G(5)(vi) of the Act.- It was found that while the law had conditions for eligibility, it did not explicitly mandate a specific volume of charitable activities to be carried out within a certain timeframe. - The High Court also dismissed the appeal, affirming the tribunal's decision - Now, the Supreme Court has chosen not to intervene or overturn the judgment passed by the High Court while keeping the "question of law open.".

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