Registration u/s 80G(5) - The Tribunal found that the provision ...

Tribunal Rules on Section 80G: Rejection Lacked Fair Process, Calls for Reconsideration of Trust's Application.

March 19, 2024

Case Laws Income Tax AT

Registration u/s 80G(5) - The Tribunal found that the provision allowing expenditure of up to five percent for religious purposes did not apply to this case. - The Tribunal found that the rejection lacked proper confrontation of observations and opportunity for the applicant to rebut. It emphasized that if any object of the trust is wholly or substantially of a religious nature, it falls outside the scope of Section 80G. The Tribunal allowed the appeal for statistical purposes and directed reconsideration by the Commissioner of Income Tax (Exemption) with proper opportunity for the assessee to present their case.

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Registration u/s 80G(5) - The Tribunal found that the provision ...

Tribunal Rules on Section 80G: Rejection Lacked Fair Process, Calls for Reconsideration of Trust's Application.

March 19, 2024

Case Laws Income Tax AT

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