Section 80G, read with section 11, of the Income-tax Act, 1961 - Deductions - Donations to certain funds, charitable institutions (Approval) - Assessee was running an educational institution - Assessee had shown surplus in its account for previous three years - Tribunal found that assessee had utilized its accumulated surplus for setting up of two new institutions and that no surplus was ever distributed as profits amongst members of educational society - Revenue was not able to show that assessee or any of its activities would not amount to a charitable purpose - Whether assessee was to be granted approval under section 80G - Held, yes [Paras 3 and 4] [In favour of assessee]
