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Conditional approval under section 80G by PCIT is unsustainable
Case Law Details
- Case Name
- Lady Meherbai D. Tata Education Trust Vs CIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Mumbai
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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 80...
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