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    <title>2013 (9) TMI 438 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal by the assessee Trust for renewal of exemption under Section 80G of the Income Tax Act. It held that despite the Trust being registered as a Society, it remained eligible for exemption as a Trust since its inception in 1978. The Tribunal emphasized that the change in legal status did not impact the Trust&#039;s compliance with Section 80G requirements, and historical exemptions granted supported the continuation of the exemption. The Tribunal directed the CIT to grant the exemption and dismissed the Revenue&#039;s Cross Objections.</description>
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    <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 438 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=237006</link>
      <description>The Tribunal allowed the appeal by the assessee Trust for renewal of exemption under Section 80G of the Income Tax Act. It held that despite the Trust being registered as a Society, it remained eligible for exemption as a Trust since its inception in 1978. The Tribunal emphasized that the change in legal status did not impact the Trust&#039;s compliance with Section 80G requirements, and historical exemptions granted supported the continuation of the exemption. The Tribunal directed the CIT to grant the exemption and dismissed the Revenue&#039;s Cross Objections.</description>
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      <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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