Donations to certain funds and charitable institutions are eligible for deductions under Section 80G of the Income Tax Act of 1961

SC overturns the decision to deny registration under Section 80G by using Section 80G(5B) without providing any supporting evidence; Remanded to CIT for the further consideration – Sant Girdhar Anand Parmhans Sant Ashram v. Commissioner of Income-tax (Exemption) – [2023]