Amendment to section 253 expands recognised registrations to include clause (vi) of sub section (5) of section 80G. Substitution in section 253 replaces the words, figures, letters and brackets 'under section 12AA' with 'under section 12AA or under clause (vi) of sub-section (5) of section 80G' in clause (c) of sub-section (i), thereby extending the provision to include registrations under either head.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 253 expands recognised registrations to include clause (vi) of sub section (5) of section 80G.
Substitution in section 253 replaces the words, figures, letters and brackets "under section 12AA" with "under section 12AA or under clause (vi) of sub-section (5) of section 80G" in clause (c) of sub-section (i), thereby extending the provision to include registrations under either head.
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