Assessee, a private university, was established under the Telangana State Private Universities (Establishment and Regulation) Act, 2020.\u00a0 Assessee was allowed said recognition solely for the reason that the charitable activity of education was to be carried out by it. Assessee was approved under section 10(23C)(vi). The assessee filed an application for approval under section 80G(5) of the Act. CIT(E)\u00a0 denied approval on the ground that assessee failed to produce proof of expenditure to establish the charitable nature of its activities. On appeal, the Tribunal held that the assessee had a campus spreading over 107 acres of land wherein more than 4000 students were enrolled, and 240 faculty members were working to provide education to students. Since the assessee had satisfied the conditions for grant of approval under section 10(23C)(vi), the nature of activities of the assessee being charitable in nature could not be disputed while granting approval under section 80G(5) unless it was found that the assessee had carried out activities in contrary to the objects or activities of the assessee were found to be not genuine.\u00a0 Since CIT(E)\u00a0 had summarily rejected the application without giving a definite finding of fact, the matter was to be remanded back to CIT(E) for reconsideration of the application. Matter remanded. (AY. 2025-26)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 80G: Donation-University-Approved under section 10(23C)(vi)-Nature of activities of assessee being charitable in nature could not be disputed while granting approval under section 80G(5)-Order of Commissioner rejecting the application was quashed and set aside. [S.10(23C)(vi, 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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60938","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fQS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60938","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=60938"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60938\/revisions"}],"predecessor-version":[{"id":60939,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60938\/revisions\/60939"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}