Exemption certificate renewals under section 80G: limited to one year unless registered under section 12A(a) for longer.

Renewals of exemption certificates under section 80G were to be granted only for one year because trusts and charitable institutions had to register under section 12A(a) by 1.7.1973; if registered with the Commissioner of Income-tax, renewals may, in suitable cases, be granted for periods exceeding one year subject to an overall limit of three years.

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