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CIT(E) cannot impose unstipulated condition while granting approval u/s 80G
Case Law Details
- Case Name
- Bai Navajbai Tata Zoroastrian Girls School Vs CIT(Exemptions) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Mumbai
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Bai Navajbai Tata Zoroastrian Girls School Vs CIT(Exemptions) (ITAT Mumbai)
ITAT Mumbai held that CIT(E) did not enjoy the power to impose any conditions on his own while granting the approval u/s 80G of the Income Tax Act (other than what is stipulated in law).
Facts- CIT(E) granted approval u/s 80G(5). However, the grant of approval was made subject to several conditions imposed in Form no. 10AC while granting registration under clause (iii) of proviso to section 80G(5) of the Income Tax Act. Being aggrieved by CIT(E)’s action stipulating several conditions while granting registration u/s ...
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