https://www.taxtmi.com/caselaws?id=251293 The High Court held that the amalgamation of two trusts resulting in a change of name did not impact the renewal of an exemption certificate under section 80G of the Income Tax Act, 1961. The Court upheld the Tribunal's decision, stating that the refusal to renew the certificate was unjustified as the trust's identity remained the same. The Court emphasized the significance of factual accuracy and concluded that no substantial legal question arose, dismissing the appeal. en-us Thu, 21 Aug 2014 00:00:00 +0530 Wed, 10 Sep 2014 10:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251293 The High Court held that the amalgamation of two trusts resulting in a change of name did not impact the renewal of an exemption certificate under section 80G of the Income Tax Act, 1961. The Court upheld the Tribunal's decision, stating that the refusal to renew the certificate was unjustified as the trust's identity remained the same. The Court emphasized the significance of factual accuracy and concluded that no substantial legal question arose, dismissing the appeal. Case-Laws Income Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251293