Section 80G Approval cannot be denied merely on presumptions: ITAT Hyderabad

Mahindra University Vs CIT (Exemption) (ITAT Hyderabad) ITAT Hyderabad order on Approval/Registration under Section 80G Rejection – Charitable Activity Assessment The assessee, Mahindra University, was established in May 2020 and since its inception, had been engaged in the core charitable activity of imparting education. The university was conducting thirty-five distinct educational programs covering undergraduate, postgraduate, and doctoral levels across five schools and four centers. It was on record that the university had an active enrolment of over 4,100 students supported by a faculty...