ITAT Denies 80G Exemption to Educational Trust Over Unjustified Donations to Other Trusts

Shree Saurashtra Patel Seva Mandal Education Trust Vs CIT (ITAT Ahmedabad) Income Tax Appellate Tribunal (ITAT) Ahmedabad bench has upheld the decision of the Commissioner of Income Tax (Exemptions) [CIT(E)] to deny Section 80G registration to Shree Saurashtra Patel Seva Mandal Education Trust. The denial stems from the trust’s failure to adequately explain and justify donations made to other trusts, which the tax authorities deemed inconsistent with its primary educational objectives. The case involved an appeal filed by Shree Saurashtra Patel Seva Mandal Education Trust against the CIT...