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    <title>2015 (10) TMI 1377 - ITAT HYDERABAD</title>
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    <description>Renewal of approval under section 80G(5)(vi) was held to depend on whether the institution was established in India for charitable purposes and whether the conditions in clauses (i) to (v) were satisfied. The trust had existing registration under section 12A and had earlier been approved under section 80G; no breach of the statutory conditions was shown. Refusal based on the absence of a museum, lack of art objects for public viewing, and alleged failure to conduct research, lectures or seminars was treated as outside the scope of the provision. Renewal of approval was therefore to be granted.</description>
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      <description>Renewal of approval under section 80G(5)(vi) was held to depend on whether the institution was established in India for charitable purposes and whether the conditions in clauses (i) to (v) were satisfied. The trust had existing registration under section 12A and had earlier been approved under section 80G; no breach of the statutory conditions was shown. Refusal based on the absence of a museum, lack of art objects for public viewing, and alleged failure to conduct research, lectures or seminars was treated as outside the scope of the provision. Renewal of approval was therefore to be granted.</description>
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