Case Law Details
Case Name : Govats Foundation Vs ITO (Exemption) (ITAT Hyderabad)
Related Assessment Year :
Courts :
All ITAT ITAT Hyderabad
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Brief of the Case
In the case of Govats Foundation v ITO (Exemption) it is held by ITAT-Hyderabad that the approval u/s 80G(5) could be granted to charitable institution if the certificate granted u/s 12A has not been withdrawn.
Facts of the Case
The assessee in the present case is a society doing charitable work by spreading awareness in the society about the importance of cows. Registration under S.12A was granted. The assessee society filed an application seeking approval under S.80G(5)(vi) of the Act. The assessee was called upon by the learned Commissioner (Exemptions) to explain the na...
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