Period of validity of approvals amended vide Taxation Laws (Amendment) Act, 2006 under Section 10(23C) (iv), (v), (vi) or (via) and Section 80G (5) of the IT Act-clarification reg.
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Validity of approvals under Section 10(23C) and Section 80G confirmed as one-time until withdrawn, removing renewal requirement. Approvals under Section 10(23C)(iv) and (v) issued on or after 13.07.2006, under Section 10(23C)(vi) and (via) issued on or after 01.12.2006 pursuant to Rule 2CA, and approvals under Section 80G(5) issued on or after 01.10.2009 are to be treated as one-time approvals valid until withdrawn, removing the requirement for periodic renewal and subject to withdrawal where activities are not genuine or not in accordance with objects.
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Provisions expressly mentioned in the judgment/order text.
Validity of approvals under Section 10(23C) and Section 80G confirmed as one-time until withdrawn, removing renewal requirement.
Approvals under Section 10(23C)(iv) and (v) issued on or after 13.07.2006, under Section 10(23C)(vi) and (via) issued on or after 01.12.2006 pursuant to Rule 2CA, and approvals under Section 80G(5) issued on or after 01.10.2009 are to be treated as one-time approvals valid until withdrawn, removing the requirement for periodic renewal and subject to withdrawal where activities are not genuine or not in accordance with objects.
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