Commissioner is empowered to satisfy himself that the trust activates are genuine and in consonance with its objects before granting approval u/s 80G

Commissioner is empowered to satisfy himself that the trust activates are genuine and in consonance with its objects before granting approval u/s 80G

Once the society during a period of almost 12 years has not carried out any activity, except purchasing land, to construct school/college building for imparting education, which was the main object of the society, the activities of the trust for granting approval under section 80G cannot be called genuine.

CASE LAW DETAILS

Decided by: ITAT, DELHI BENCHES `F', NEW DELHI,  In The case of: Pearls Educational Institute  v. CIT,  Appeal No.: ITA No. 355/Del./2009,  Decided on: December 3, 2009

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