Section 80G approval cannot be rejected on the ground that society is not engaged in charitable activities

Shiv Raj Sharma Shiksha Samiti Bilaspur Vs CIT (ITAT Lucknow)

It is well settled position of law that at the time of granting approval under Section 80G of the Act, what is to be examined is the object of the trust and so far as the aspect of income is concerned, the same can be very well examined by the AO at the time of framing assessment. We note that at the time of granting approval u/s 80G of the Act, only the object of trust is required to be examined and, therefore, assessee’s application seeking approval u/s. 80G(5) of the Act could not be

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