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Commissioner is empowered to satisfy himself that the trust activates are genuine and in consonance with its objects before granting approval u/s 80G
Case Law Details
- Case Name
- Pearls Educational Institute Vs CIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Delhi
RELEVANT PARAGRAPH
10.3 Now reverting to the facts of the instant case, as analysed in the preceding paragraph of the order, the significant fact which need out attention are that the appellant-institute was granted registration under section 12A on 9th October. 1996. The institute has also granted approval under section 80G on 2nd April, 1997 for the period 17-8-1996 to 31-3-1999 on the basis of which the institution must have received the enormous amount of donations which the institute was supposed to incur to the achieve the main object of the society. Now the present application for appro...
