Judgement

The ITAT holds that a religious object in a trust deed alone cannot justify rejection of Section 80G approval if religious expenditure is within the permissible limit.

Section 80G Approval Cannot Be Rejected Solely for Religious Object in Trust Deed, Holds ITAT 

ITAT granted an educational trust another opportunity to obtain Section 12AB registration and Section 80G approval by remanding the matter to the CIT(E) for fresh consideration.

ITAT Grants Educational Trust Fresh Opportunity for Seeking 12AB Registration and 80G Approval After CIT(E) Rejection

ITAT remanded the trust's 12AB registration case to the CIT(E) for fresh adjudication after taking note of the subsequent grant of Section 80G approval.

ITAT Remands Trust's 12AB Registration Matter for Fresh Consideration After 80G Approval

The ITAT Ahmedabad rules that a bona fide deduction claim cannot attract penalty for Misreporting without evidence of false particulars

ITAT Says Mere Disallowance of Section 80GGC Deduction Does Not Amount to Misreporting of Income

The ITAT rules that disallowance of deduction under Section 80GGC, without evidence of false particulars or deliberate concealment, cannot justify penalty under Section 270A.

ITAT Says Mere Rejection of Section 80GGC Deduction Is Not Misreporting

The ITAT Ahmedabad held that a deduction under Section 80GGC cannot be allowed only because the donation was made through banking channels.

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Section 80G Approval Cannot Be Rejected Solely for Religious Object in Trust Deed, Holds ITAT

ITAT Grants Educational Trust Fresh Opportunity for Seeking 12AB Registration and 80G Approval After CIT(E) Rejection

ITAT Remands Trust's 12AB Registration Matter for Fresh Consideration After 80G Approval

ITAT Says Mere Disallowance of Section 80GGC Deduction Does Not Amount to Misreporting of Income

ITAT Says Mere Rejection of Section 80GGC Deduction Is Not Misreporting

ITAT Rules That Mere Banking Channel Payment Does Not Prove Genuine Political Donation Under Section 80GGC