https://www.taxtmi.com/caselaws?id=122999 The validity period of an approval certificate under section 80G(5)(vi) was considered in light of Rule 11AA and the applicable CBDT circular. The Tribunal noted that an earlier coordinate Bench had already held that the circular made existing approvals continue indefinitely from the notified date unless specifically withdrawn, and that a beneficial circular is binding on the Revenue. On that basis, the certificate could not remain confined to a fixed end date once the circular applied, and it was required to be modified so that approval remained valid from assessment year 2010-11 onwards until withdrawn in accordance with law. en-us Wed, 29 Sep 2010 00:00:00 +0530 Tue, 11 Jun 2013 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122999 The validity period of an approval certificate under section 80G(5)(vi) was considered in light of Rule 11AA and the applicable CBDT circular. The Tribunal noted that an earlier coordinate Bench had already held that the circular made existing approvals continue indefinitely from the notified date unless specifically withdrawn, and that a beneficial circular is binding on the Revenue. On that basis, the certificate could not remain confined to a fixed end date once the circular applied, and it was required to be modified so that approval remained valid from assessment year 2010-11 onwards until withdrawn in accordance with law. Case-Laws Income Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122999