https://www.taxtmi.com/caselaws?id=215705 The appeal was allowed for statistical purposes, and the matter was remanded back to the Director for a fresh assessment in line with the observations made by the Court. The Court emphasized that refusal for grant or renewal under Section 80G cannot be solely based on the absence of charitable activities in the last three years, highlighting the importance of examining the specific conditions of Section 80G(5) and any changes in facts or circumstances. The appellant was directed to be given a fair opportunity to present their case during the reevaluation process. en-us Fri, 15 Jun 2012 00:00:00 +0530 Wed, 08 Aug 2012 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215705 The appeal was allowed for statistical purposes, and the matter was remanded back to the Director for a fresh assessment in line with the observations made by the Court. The Court emphasized that refusal for grant or renewal under Section 80G cannot be solely based on the absence of charitable activities in the last three years, highlighting the importance of examining the specific conditions of Section 80G(5) and any changes in facts or circumstances. The appellant was directed to be given a fair opportunity to present their case during the reevaluation process. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215705