Section 80G Approval can’t be Denied for Receiving School/Tuition/Exam Fees: ITAT Bangalore

Anugraha Education Trust Vs CIT (Exemptions) (ITAT Bangalore)

Assessee,  a registered charitable trust engaged in educational activities had already received registration u/s 12A, which allows it to claim income tax exemptions, & also had provisional approval u/s 80G. Trust applied for permanent approval u/s 80G, submitting Form 10AB which was rejected by the CIT (Exemptions),   .

CIT (E) rejected the Trust’s request on the grounds that the receipts in the form of school bus fess, tuition fees & exam fees do not fall under the definition of   donations &am

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