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    <title>2012 (11) TMI 172 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, vacating the order of the Director of Income-tax (Exemptions) rejecting the renewal application under Section 80G(5)(vi). It was held that the approval should continue in perpetuity post-amendment, supported by relevant circulars and case law. The Tribunal found the rejection unjustified, noting the lack of evidence for withdrawal of approval. The approval under Section 80G was deemed to be valid indefinitely unless specifically revoked, emphasizing compliance with procedural requirements and the charitable nature of the activities.</description>
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      <title>2012 (11) TMI 172 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=218157</link>
      <description>The Tribunal allowed the appeal filed by the assessee, vacating the order of the Director of Income-tax (Exemptions) rejecting the renewal application under Section 80G(5)(vi). It was held that the approval should continue in perpetuity post-amendment, supported by relevant circulars and case law. The Tribunal found the rejection unjustified, noting the lack of evidence for withdrawal of approval. The approval under Section 80G was deemed to be valid indefinitely unless specifically revoked, emphasizing compliance with procedural requirements and the charitable nature of the activities.</description>
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      <pubDate>Mon, 09 Jan 2012 00:00:00 +0530</pubDate>
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