Case Law Details
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 80G of the Act, the assessee is an appeal before us.
Conclusion- Tribunal, in the case of Chamber of Indian Charitable Trusts vs. PCIT, held that the CIT(E) did not enjoy the power to prescribe/ impose any conditions on his own (other than what is stipulated in law) while granting the registration under Section 12AB of the Income Tax Act, we similarly hold that the CIT(E) lacked jurisdiction to impose any conditions on his (other than what is stipulated in law) while granting the approval under Section 80G of the Income Tax Act as well.
We hold that the 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).
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