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Income Tax - Highlights / Catch Notes

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Approval u/s 80G(5) rejected - object for establishment of the ...


Hospital's 80G(5) Approval Rejected Despite 12AA Registration; Denial Deemed Inappropriate as Conditions Were Met.

July 23, 2016

Case Laws     Income Tax     AT

Approval u/s 80G(5) rejected - object for establishment of the hospital and medical college - once, the registration under section 12AA has been granted, the approval under section 80G should not be denied unless the case of the appellant falls under non-fulfillment of one or more of the conditions specified in section 80G(5) which is not the case before us. - AT

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