The ITAT Bangalore upheld the Kurunji Education Trust's appeal against the rejection of its permanent Section 80G approval by the Commissioner of Income Tax (Exemptions). The Tribunal found the rejection unjustified, emphasizing that concerns over surplus income and fee receipts should not affect approval. The focus should have been on the genuineness of the trust’s activities and compliance with Section 80G(5). Issues regarding fund application are for assessment proceedings

In the ITAT case of Hriday v. ITO, the Tribunal ruled that a sub-grant paid to the University of Texas from a project-specific grant received from NIH for a tobacco cessation research project does not constitute application of income outside India. The remittance was for collaborative purposes and was deemed a diversion of income by overriding title, thereby allowing the organization to maintain its tax exemptions under sections 11 and 12. The Tribunal found no benefits to sp

In the case of Salwan Education Trust v. Deputy Commissioner of Income-tax (Exemptions), the ITAT Delhi addressed the appeal concerning the trust's expenditures for the assessment year 2018-19. The trust, registered under section 12A of the Income-tax Act, was dedicated solely to educational activities and had accumulated funds for constructing school buildings. However, the Assessing Officer deemed that expenditures on schools not specified in Form No. 10 were a diversion of

ITAT Chennai denied registration to Agastya Gurukulam Public Charitable Trust under Section 12AB, citing lack of formal education and recognized curriculum. The Tribunal upheld the Commissioner’s finding that the trust's activities did not meet the criteria for advancing education or relieving the poor as defined in the Income-tax Act.

The ITAT ruled that payments made by the assessee, a registered educational society, to the Institute of Chartered Shipbrokers in London for books and fees were valid applications of income in India, as all benefits were utilized exclusively for Indian students.

The ITAT ruled on a case involving Gujarat State Financial Services Ltd. regarding a ₹3.57 crore CSR donation to the Mukhyamantri Shree Swachchta Nidhi Gujarat. Initially, the assessee claimed a deduction under Section 80G, which the authorities disallowed, stating CSR donations were not eligible. However, the Tribunal found the donation qualifies under Section 80G and allowed the deduction.