CIT(E) cannot impose unstipulated condition while granting approval u/s 80G

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)

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