Section 80G Cannot Be Denied Merely for Possibility of Overseas Application: ITAT Orders Approval

Rithwik Foundation for Performing Arts Vs CIT (Exemptions) (ITAT Mumbai)

Assessee, a Section 8 company engaged in promoting western classical & Indian classical performing arts, applied u/s 80G(5). CIT(E) rejected the application solely on the ground that certain ancillary clauses in the memorandum—such as power to refer disputes to arbitration outside India or to enter into arrangements with authorities “otherwise”—allegedly indicated intention to utilize income outside India, which CIT(E) treated as violative of section 11.

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