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Case Law Details

Case Name : Earth Trust Vs CIT (Exemptions) (ITAT Chennai)
Appeal Number : ITA No.423/Chny/2024
Date of Judgement/Order : 01/05/2024
Related Assessment Year :
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Earth Trust Vs CIT (Exemptions) (ITAT Chennai)

The case of Earth Trust vs. CIT (Exemptions) revolves around the rejection of an application by Earth Trust seeking approval under section 80G of the Income Tax Act, 1961 (the Act). Here’s a detailed summary of the case based on the ITAT Chennai order dated 1st May, 2024:

Background and Facts:

  • Application for Approval: Earth Trust, a newly incorporated trust starting its activities on 1st January 2005, applied for registration under section 80G(5)(iii) of the Act via Form No. 10AB on 2nd June 2023.
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