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    <title>2011 (2) TMI 315 - ITAT, Lucknow</title>
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    <description>The Tribunal held that the rejection of the renewal of approval under section 80G(5) was unjustified as the Trust&#039;s existing approval was valid for life post an amendment. The failure to provide a show cause notice and lack of opportunity to present the case invalidated the CIT&#039;s decision. The Tribunal emphasized the charitable nature of the Trust&#039;s activities and set aside the CIT&#039;s order, allowing the appeal and ensuring the approval under section 80G(5) would persist unless legally revoked.</description>
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      <link>https://www.taxtmi.com/caselaws?id=205314</link>
      <description>The Tribunal held that the rejection of the renewal of approval under section 80G(5) was unjustified as the Trust&#039;s existing approval was valid for life post an amendment. The failure to provide a show cause notice and lack of opportunity to present the case invalidated the CIT&#039;s decision. The Tribunal emphasized the charitable nature of the Trust&#039;s activities and set aside the CIT&#039;s order, allowing the appeal and ensuring the approval under section 80G(5) would persist unless legally revoked.</description>
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      <pubDate>Mon, 28 Feb 2011 00:00:00 +0530</pubDate>
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