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Case Law Details

Case Name : Lady Meherbai D. Tata Education Trust Vs CIT (ITAT Mumbai)
Appeal Number : ITA No.1157/M/2022
Date of Judgement/Order : 30/11/2022
Related Assessment Year : 2022-23
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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 80G of the Act, however subject to the conditions to be complied with by the assessee which is under challenge before the Bench.

Conclusion- The role of the PCIT while according registration and approval under section 12A and 80G is only to make himself satisfied about the genuineness of the activities to be carried out by the assessee trust and compliance of such requirement of any other law for the time being in force by the trust or institution material to achieve its object and then to accord the registration and approval.

We are of the considered view that impugned order passed by PCIT/CIT is not sustainable to the extent of imposing conditions in para 10(a) to (j) of the impugned order in the eyes of law.

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