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1. Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

2. Registration u/s 80G(5)(vi) - The appellant, seeking registration under Section 80G(5) of the Income Tax Act, had their application rejected due to the mention of...

3. Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of...

4. Approval u/s 80G(5) - time of granting approval u/s 80G, only the object of trust is required to be examined - possession of registration u/s 12AA by assessee society...

5. Time limit to file application u/s 80G(5) - assessment of trust - The tribunal interpreted the provisions in light of the Budget Speech of the Hon’ble Finance Minister...

6. Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on...

7. Registration u/s.80G - In the case of the assessee, Shri Sai Bhakta Seva Trust, the main object is to construct and maintain Shri Sai baba temple. This fact has not been...

8. Charitable activity - approval u/s 80G(5) - an application of the Trust for grant of approval under Section 80G(5)(vi) of the Act can be turned down only if the trust...

9. 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...

10. Grant of approval u/s 80G (5)(vi) - No doubt registration u/s 12AA by itself would not entitle the assessee for approval u/s 80G but in the absence of any dispute...

11. Registration petition u/s. 80G(5) denied - the assessee is not an institution expressed to be for the benefit of any particular religious community or caste u/s....

12. Rejecting of application for approval u/s 80G - assessee has spent more than 5% of the income for religious purpose - not entitled for approval u/s 80G(5)(vi) - AT

13. Rejection of grant of registration u/s 80G - charitable activity or religious activity - since the expenditure on religious activities is more than 5% of the total...

14. Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

15. Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate...