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2017 (9) TMI 565 - AT - Income TaxDenial of approval u/s 80G(5)(vi) - as per revenue no charitable activities has been started by the assessee as per its objects - Held that:- Given the fact that the assessee trust has started carrying out activities in terms of contribution to sports activities and books distribution which is claimed to be in consonance with its objectives, which is a principle contention raised by the Revenue while denying the approval u/s 80G, we are setting aside the matter to the file of the ld CIT(E) to examine the same afresh in accordance with law. Appeal of the assessee is allowed for statistical purposes.
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