Tribunal held that merely because charitable educational institution was prosperous and failed to state as to why there was need for donations and it failed to submit list of proposed donors, approval under section 80(5)(vi) could not be denied merely upon possibility of misuse of donations.
Adesh Foundation (Regd.) v. CIT (2019) 176 ITD 506/199 TTJ 105/ 177 DTR 153 (Asr.)(Trib.)
S. 12AA : Procedure for registration–Trust or institution- Possibility of misuse of donations-Approval u/s 80G cannot be denied. [S. 80G ]