https://www.taxtmi.com/caselaws?id=68792 The Tribunal directed the CIT to grant continuation of recognition under s. 80G(5) to the society, ruling that the refusal based solely on the non-provision of PAN details of certain donors was unjustified. The Tribunal emphasized that recognition should be based on compliance with specified conditions, such as exemption status and maintaining accounts, rather than donor details. The decision aligned with the SC's emphasis on consistency in decisions when circumstances remain unchanged, affirming that the society met the necessary criteria for recognition under s. 80G(5). en-us Fri, 07 Nov 2008 00:00:00 +0530 Thu, 09 Nov 2023 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68792 The Tribunal directed the CIT to grant continuation of recognition under s. 80G(5) to the society, ruling that the refusal based solely on the non-provision of PAN details of certain donors was unjustified. The Tribunal emphasized that recognition should be based on compliance with specified conditions, such as exemption status and maintaining accounts, rather than donor details. The decision aligned with the SC's emphasis on consistency in decisions when circumstances remain unchanged, affirming that the society met the necessary criteria for recognition under s. 80G(5). Case-Laws Income Tax Fri, 07 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68792