{"id":55387,"date":"2025-07-15T10:59:17","date_gmt":"2025-07-15T05:29:17","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tiger-research-and-conservation-trust-v-ito-2025-211-itd-441-nagpur-trib\/"},"modified":"2025-07-15T10:59:17","modified_gmt":"2025-07-15T05:29:17","slug":"tiger-research-and-conservation-trust-v-ito-2025-211-itd-441-nagpur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tiger-research-and-conservation-trust-v-ito-2025-211-itd-441-nagpur-trib\/","title":{"rendered":"Tiger Research and Conservation Trust. v. ITO (2025) 211 ITD 441 (Nagpur) (Trib.)"},"content":{"rendered":"<p>Commissioner (E) cancelled approval under section 80G(5) granted to assessee-trust on ground that funds of assessee-trust were lying idle year-to-year in bank accounts\/FDRs without its actual utilization. On appeal the\u00a0 assessee contended that funds were being utilized for objects of assessee-trust. Tribunal held that\u00a0\u00a0 the assessee trust had placed on record details of FCRA funds utilization for assessment years 2021-22 to 2023-24 to meet out its objects by complying with statutory requirements under Act. Order of cancellation is set aside.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G : Donation-Cancellation of approval-Details of FCRA funds utilization for assessment years 2021-22 to 2023-24 to meet out its objects-Cancellation of registration is set aside. [S.80G(5)]  <\/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-55387","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-epl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55387","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=55387"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55387\/revisions"}],"predecessor-version":[{"id":55388,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55387\/revisions\/55388"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55387"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55387"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}