The Tribunal held that a plain reading of the objects of the trust did not indicate that the objects were of religious nature. The assessee-trust continued to enjoy the benefit of registration under section\u00a012AA\u00a0of the Act, and the Department had not initiated any action to cancel the registration. Even the Commissioner (E) had not doubted the charitable nature of the objects of the assessee-trust, and there was no averment or allegation that the assessee-trust did not fulfil the conditions as required under section\u00a080G(5)(vi). Therefore, the Commissioner (E) was wrong in rejecting the assessee\u2019s application for approval. Further, the Commissioner (E)\u2019 observation that the assessee did not prefer any appeal against the earlier orders rejecting the approval also did not hold good as it was open to the assessee whether to file an appeal against the rejection of the application or to file a fresh application. (AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G : Donation-Charitable institution-No allegation that the Trust did not fulfil conditions required Under Section 80G(5)(vi)-Denial of approval is not valid. [S. 12AA, 80G(5)(vi)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-36319","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9rN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=36319"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36319\/revisions"}],"predecessor-version":[{"id":36320,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36319\/revisions\/36320"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}