Sec. 80G of the Income-tax Act, 1961 - Deduction - Revenue filed appeal that the Tribunal without appreciating that the assessee trust has not fulfilled the condition laid down in Explanation 3 to section 80G(5) of the Act, allowed the approval u/s 80G. High Court dismissed the Revenue appeal holding 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“. SLP of the revenue dismissed. - CIT V/s RAJKOT JILLA GAYATRI PARIVAR TRUST - [2020] 272 TAXMAN 087 (SC)