Section 80G Renewal Cannot Be Denied for Curable Defects or Proposed Object-Clause Amendment

Goregoan Sports Club Vs ITO (ITAT Mumbai) ITAT Mumbai: 80G Renewal Cannot Be Denied for Curable Defects or Proposed Object-Clause Amendment The Mumbai ITAT allowed the appeal of Goregaon Sports Club against rejection of its application for renewal of approval under section 80G. The CIT(E) had denied approval primarily on two grounds: (i) the trust deed contained an object permitting application of funds outside India, allegedly violating section 11, and (ii) the application was filed citing an incorrect statutory provision. The Tribunal noted that the assessee already held valid registration ...