Registration u/s 80G granted as donation to other trusts/society qualifies as charitable activity

Seth Paannalalji Vs CIT (ITAT Indore)

ITAT Indore held that registration under section 80G duly granted as giving donations to other trusts and societies to enable those trust and societies undertake their charitable activities is also one of the way of carrying out charitable activity.

Facts- The assessee is a Trust created on 08.2001. It is registered under the M.P. Public Trust Act. It was also registered by Income-tax Department u/s 12A as well as section 80G of Income-tax Act, 1961, w.e.f. 10.0 1

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