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    <title>2013 (2) TMI 293 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision regarding the continuation of approval under Section 80G(5) of the Income Tax Act, emphasizing the perpetuity of exemptions under Section 80(G)(5) as per Circulars issued by CBDT. The Court ruled in favor of the assessee, stating that exemptions could not be revoked without following legal procedures, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision regarding the continuation of approval under Section 80G(5) of the Income Tax Act, emphasizing the perpetuity of exemptions under Section 80(G)(5) as per Circulars issued by CBDT. The Court ruled in favor of the assessee, stating that exemptions could not be revoked without following legal procedures, ultimately dismissing the Revenue&#039;s appeal.</description>
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