Conditional approval under section 80G by PCIT is unsustainable

Lady Meherbai D. Tata Education Trust Vs CIT (ITAT Mumbai) ITAT Mumbai held that granting of conditional approval under section 80G of the Income Tax Act by PCIT/CIT is unsustainable in the eyes of law. Facts- The assessees M/s. Lady Tata Memorial Trust & M/s. Lady Meherbai D. Tata Education Trust being a charitable trust sought to grant the registration with effect from 23 .03.2022 to A.Y. 2024-25 u/s. 80G of the Income Tax Act, 1961 for A.Y. 2022-23 after complying with the requisite formalities. The Ld. PCIT vide impugned order accorded the registration under section 80G of the Act, how...