Recognition U/s. 80G(5) cannot be rejected for Mere non Commencement of one of the activities mentioned in object clause

ALLAHABAD High Court Rejects Revenue’s denial of Sec 80G(5) recognition on the ground that the assessee-trust did not commence one of the activities mentioned in object clause- The fact that the assessee was still to commence the activity of establishing a hospital for imparting medical treatment would not by itself result in the rejection of the claim for recognition. There is nothing on the record before the Commissioner to doubt the charitable nature of the activity which is being conducted. Section 80G(5) requires that the institution must be

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