Dismissing the appeal of the revenue the court held that ,Trust was created for the upkeep and maintenance of a museum and also the activity of running the school.Accordingly the Direction of Tribunal to grant the approval was held to be justified.
CIT v. Maharaja Sawai Man Singh-Ii, Museum Trust. (2018) 405 ITR 478 (Raj) (HC) Editorial: SLP of revenue is dismissed, CIT v. Maharaja Sawai Man Singh-II, Museum Trust. (2018) 404 ITR 3 ( St)/ 256 Taxman 295 (SC)
S. 80G : Donation – Trust was created for the upkeep and maintenance of a museum and also the activity of running the school- Direction of Tribunal to grant the approval was held to be justified.[ S.80G(5) ]