Held that the assessee had been granted registration under section 12AA of the Act only after considering that the objects of the assessee-trust were charitable in nature. There was no change in the objects of the assessee-trust, and it could not be said that the objects were not charitable in nature while granting approval under section 80G of the Act. Therefore, the Commissioner (E) was directed to grant approval under section 80G of the Act. (AY.2018-19)
Om Sat Sanatan Geeta Bhawan Trust v. CIT(E) (2021) 88 ITR 764 (Chd.)(Trib.)
S. 80G : Donation-Religious trust-providing accommodation to persons propagating and disseminating Dharmik Shiksha in society as a whole-Not to particular community or religion-Denial of approval was held to be not valid-Directed to grant approval. [S. 12AA]