Registration u/s. 80G(5) of IT Act, 1961 cannot be denied on the ground that charitable trust imparting education for fees

RELEVANT PARAGRAPH

6. We have carefully considered the relevant facts, arguments advanced and the case laws cited. The assessee is seeking registration under section 80G (5) of the Act. Section 80G(5) is extracted here under:-

“(5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and i

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