Existing 80G approval cannot be rejected again while the earlier approval remains unwithdrawn and operative.

An earlier approval under section 80G(5)(vi) remained unwithdrawn, and the Revenue brought no material to show that it had ceased to operate. On that basis, the later rejection of the assessee's application was inconsistent with the subsisting approval and had no operative foundation. The subsequent rejection was therefore not sustainable in law or on facts, and the existing approval was preserved.

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Issues: Whether the rejection of approval under section 80G(5)(vi) of the Income-tax Act, 1961 was sustainable when an earlier approval under the same provision had already been granted and was still continuing.

Analysis: The approval granted on 30.03.2017 had not been shown to have been withdrawn. No material was brought on record by the Revenue to dislodge the fact that the earlier approval remained in force. In these circumstances, the later order rejecting the application was inconsistent with the subsisting approval and had no operative basis.

Conclusion: The rejection of approval under section 80G(5)(vi) was not sustainable and was held to be redundant in law and in facts.

Final Conclusion: The assessee's entitlement to the existing approval was preserved, and the challenge to the later rejection succeeded.

Ratio Decidendi: Where approval under section 80G(5)(vi) of the Income-tax Act, 1961 has already been granted and continues to remain unwithdrawn, a subsequent rejection of the same approval is unsustainable.

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