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    <title>A single reference of religious activity is sufficient to debar assessee from exemption u/s 80G</title>
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    <description>A single reference to religious activity in a trust&#039;s objectives suffices to deny exemption under Section 80G; prior long-standing grants of exemption do not prevent authorities from refusing or withdrawing exemption when renewal is sought and statutory criteria are unmet. The ruling also reproves disparaging remarks by the assessing officer and directs supervisory authorities to consider appropriate action against that officer.</description>
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      <description>A single reference to religious activity in a trust&#039;s objectives suffices to deny exemption under Section 80G; prior long-standing grants of exemption do not prevent authorities from refusing or withdrawing exemption when renewal is sought and statutory criteria are unmet. The ruling also reproves disparaging remarks by the assessing officer and directs supervisory authorities to consider appropriate action against that officer.</description>
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