Scope of Section 80G Approval Limited to verifying Activity Genuineness & Compliance

City Hospital Charitable Trust Vs CIT (Exemptions) (ITAT Bangalore) Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has overturned an order by the Commissioner of Income Tax (Exemptions) [CIT(E)], Bangalore, and directed the grant of approval under Section 80G of the Income Tax Act, 1961, to the City Hospital Charitable Trust. The tribunal’s decision came in response to an appeal filed by the assessee against the CIT(E)’s rejection of their application for permanent 80G approval. The City Hospital Charitable Trust, already registered under Section 12A of the Act since April ...