Bench: Shri Vijay Pal Rao & Shri B.M. Biyani
section 80G of the Act. 8. In the result, assessee's appeals are allowed.” Page 9 of 12 Divya Sadhana Charitable Trust, Indore. Vs. CIT(E), ITA No.138 & 139/Ind/2023 Further reliance is placed on Mishri Lal Gordhan Lal Batra Charitable Trust Vs. UOI (2008) 307 ITR 221