Assessee, a company registered under section 8 of Companies Act, 2013, and granted registration under section 12A, had applied for approval under section 80G for its charitable activities.  Commissioner rejected application, stating that assessee did not provide sufficient details about share transactions and documentary evidence of charitable activities. On appeal the Tribunal held that the assessee  had provided substantial documentation proving its genuine charitable efforts, including scholarships, donations, and shares received as contributions, approval under section 80G  is directed to be granted.  (AY. 2023-24)