Held by the High Court that purchase of land and building by itself would not be sufficient to conclude that the assessee-society is involved in non-charitable activities, more particularly when it was granted registration on being satisfied that the aims and objects of the assessee were for charitable purposes, Hence approach of CIT (E) declining approval under Section 80G(5)(vi) is not legally sustainable. (AY. 2016-2017)
CIT (E) .v. Seth Vinod Kumar Somani Charitable Trust (2018) 304 CTR 219 / 167 DTR 76 (P&H) (HC).
S. 80G : Donation -Recognition of institution -Without finding of fact that the funds utilised for private purposes or charitable purposes – declining approval is not justified .[ S.80G(5)(vi)]