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Denial of U/s 80G Approval to Educational Trust Held Unjustified – ITAT Directs CIT(E) to Grant Approval
Case Law Details
- Case Name
- Ullal Charitable Trust Vs CIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2025-26
- Courts
- All ITAT, ITAT Bangalore
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Ullal Charitable Trust Vs CIT (ITAT Bangalore)
Denial of U/s 80G Approval to Educational Trust Held Unjustified – ITAT Directs CIT(E) to Grant Approval
The assessee, a charitable trust running a school, applied for approval u/s 80G to enable donors to claim deduction on donations made to the trust. The CIT(E) rejected the application on the ground that the trust had substantial fee receipts from students and had accumulated excess income over expenditure, which according to the authority indicated a profit motive inconsistent with charitable activities.
Before the Tribunal, the assessee ...
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