Sec. 80G(5) of Income Tax Act, 1961 – Deduction- CIT (E) has entirely misdirected himself by relying on superfluous reasoning for the purpose of rejecting assessee’s application u/s 80G as it is undisputed that the assessee society has been granted registration u/s 12AA by the department and, therefore, it remains undisputed that the department had found the activities of the assessee society genuine and, therefore, the genuineness of the activities cannot be doubted within a short span of six months and CIT (E) has himself stated that the assessee society has been running educational institutions and, thus, it is an accepted fact by the department that the society is carrying on educational activities, further, CIT (E) has misdirected himself by requiring the assessee society to submit a list of proposed donors and a plan for raising donations and assessee had no history of receiving donations in the past also cannot be a ground for rejecting assessee’s application u/s 80G. - PRADEEP EDUCATION SOCIETY VILL V/s CIT - [2020] 207 TTJ 064 (ITAT-DELHI)