2013 (4) TMI 818 - AT - Income Tax

Summary

Issues involved: Appeal against rejection of approval u/s.80G.

Summary:
The appeal was filed by the assessee against the rejection of the 80G(5) Exemptions certificate by the DIT(Exemptions), Ahmedabad. The rejection was based on the absence of certain required documents with the application, including details of activities, donations, PAN of donors and trustees, and a dissolution clause in the Trust deed. The appellant contended that they had previously obtained 80G approval and provided evidence of their activities, donations, and compliance with regulations. The Tribunal noted that the denial of approval solely based on the dissolution clause was unjustified. It was highlighted that under the Bombay Charitable Trust Act, dissolution required court approval. Consequently, the matter was set aside for further review, and the appeal was allowed for statistical purposes.