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Educational Trust Entitled to Section 80G After 12AB Approval
Case Law Details
- Case Name
- Bharath Institute of Schooling Education Vs CIT (Exemptions) (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- N.A.
- Courts
- All ITAT, ITAT Bangalore
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Bharath Institute of Schooling Education Vs CIT (Exemptions) (ITAT Bangalore)
Wrong Section Invoked, Right Relief Granted: 80G(5), Not 80G(2): Bangalore ITAT Corrects CIT(E)’s Error-
ITAT Allows 80G Registration- Once 12AB Is Granted, 80G Can’t Be Denied on Wrong Provision- CIT(E) Misread Law: Educational Trust Wins 80G Approval- Objects & Genuineness Are the Test—ITAT Directs Grant of 80G
Bangalore ITAT “A” Bench, in Bharath Institute of Schooling Education Vs CIT (Exemptions), Bangalore (ITA No. 2288/Bang/2024; order dated 31.01.2025), allowed Assessee’s appeal & dire...

