Section 80G of Income Tax Act, 1961— 80G registration— In the instant case, appeal is filed by revenue against the order passed by ITAT.

Whether the ITAT was justified in allowing the approval u/s 80G without appreciating that the assessee trust has not fulfilled the condition laid down in Explanation 3 to section 80G(5) of the Act?

Held that— We are of the view that the appellate tribunal committed no error not to speak of any error of law in passing the impugned order. The issue is now squarely covered by a decision of the Supreme Court in the case of Commissioner of Incometax, Allahabad Vs. Lok Sewa Sansthan Samiti Sonebhadra reported in [2019] 105 taxmann.com 203 (SC). It is not in dispute that the respondent – assessee stands registered as a Charitable Institution under Section 12A of the Act. In such circumstances, as a natural corollary, the application under Section 80G(5) of the Act would also be liable to be allowed.[THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) VERSUS RAJKOT JILLA GAYATRI PARIVAR TRUST] [2019] 16 ITCD Online (7) [GUJARAT HIGH COURT]