https://www.taxtmi.com/caselaws?id=214203 The Tribunal allowed the appeal, setting aside the CIT's decision to withdraw the approval under section 80G(5) granted to the assessee. The Tribunal held that approvals under section 80G(5)(vi) should be valid in perpetuity post the legislative amendment, emphasizing the necessity of issuing a show-cause notice before withdrawal. The decision aimed to ensure that genuine institutions are not burdened with routine renewal processes, aligning with legal provisions and precedents while upholding fairness and adherence to legal procedures in exemption renewal matters under the Income-tax Act, 1961. en-us Thu, 17 May 2012 00:00:00 +0530 Wed, 30 Oct 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214203 The Tribunal allowed the appeal, setting aside the CIT's decision to withdraw the approval under section 80G(5) granted to the assessee. The Tribunal held that approvals under section 80G(5)(vi) should be valid in perpetuity post the legislative amendment, emphasizing the necessity of issuing a show-cause notice before withdrawal. The decision aimed to ensure that genuine institutions are not burdened with routine renewal processes, aligning with legal provisions and precedents while upholding fairness and adherence to legal procedures in exemption renewal matters under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 17 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214203