Bharat Bhushan Jain Charitable Trust. v. CIT (2019) 175 ITD 729/ 71 ITR 76 (Delhi) (Trib.)

S. 80G : Donation-Charitable institutions-Carried out some of charitable activities in furtherance to its objects-Rejection of exemption is held to be not valid. [S. 12AA, 80G(5)]

Allowing the appeal of the assessee the Tribunal held that; it was not disputed that the  assessee had carried out some of charitable activities in furtherance to its objects. Accordingly   the rejection of application by the CIT(E) is set aside.