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    <title>2012 (7) TMI 122 - ITAT PUNE</title>
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    <description>The Tribunal overturned the Commissioner&#039;s decision to reject the renewal of recognition under Section 80G(5)(vi) of the Income-tax Act, emphasizing that the Commissioner&#039;s objections exceeded the scope of inquiry for 80G(5)(vi) and were more suited for income assessment. The Tribunal directed the Commissioner to grant the renewal of recognition in accordance with the law, allowing the appeal of the assessee and highlighting the importance of compliance with statutory provisions for approval under 80G(5)(vi).</description>
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      <link>https://www.taxtmi.com/caselaws?id=214547</link>
      <description>The Tribunal overturned the Commissioner&#039;s decision to reject the renewal of recognition under Section 80G(5)(vi) of the Income-tax Act, emphasizing that the Commissioner&#039;s objections exceeded the scope of inquiry for 80G(5)(vi) and were more suited for income assessment. The Tribunal directed the Commissioner to grant the renewal of recognition in accordance with the law, allowing the appeal of the assessee and highlighting the importance of compliance with statutory provisions for approval under 80G(5)(vi).</description>
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