Registration u/s. 80G(5) of IT Act, 1961 cannot be denied on the ground that charitable trust imparting education for fees

By TG Team Income Tax Judiciary November 7, 2009

Case Name: Gaur Brahmin Vidya Pracharini Sabha Vs CIT (ITAT Delhi)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: ITAT Delhi

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Advertisement RELEVANT PARAGRAPH 6. We have carefully considered the relevant facts, arguments advanced and the case laws cited. The assessee is seeking registration under section 80G (5) of the Act. Section 80G(5) is extracted here under:- “(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfills the following conditions, namely :— [(/) where the institution or fund derives any income, such income would not be liable to inclusion i...

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