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 if it fulfills the following conditions, namely :—

[(/) where the institution or fund derives any income, such income would not be liable to inclusion in its total income under the provisions of sections 11 and 12 or clause (23AA)] [or clause (23Q] of section 10 :

[Provided that where an institution or fund derives any income, being profits and gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if—

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