Dismissing the appeal of the revenue the Court held that ; approval under section 80G(5)(vi) could not be denied merely because donations made by assessee-trust were of insignificant amount.
CIT v. Mata Padmawati Shyamdaya Charitable Trust (2019) 260 Taxman 266 (Bom.)(HC)
S. 80G : Donation – Approval under section 80G(5)(vi) could not be denied merely because donations made by assessee-trust were of insignificant amount. [S. 80G(5)(vi)]