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    <title>2016 (12) TMI 1415 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decision to cancel the Commissioner&#039;s order denying approval under Section 80G(5)(vi) of the Income Tax Act for the respondent-assessee. The Tribunal found no mis-utilization of funds, noted the surplus was used for charitable purposes, and upheld the charitable nature of the assessee&#039;s activities. The Court dismissed the appeal, affirming that the conditions for exemption under Section 80G were satisfied, and the surplus was appropriately utilized for charitable endeavors.</description>
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    <pubDate>Fri, 23 Dec 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 1415 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=336770</link>
      <description>The High Court upheld the ITAT&#039;s decision to cancel the Commissioner&#039;s order denying approval under Section 80G(5)(vi) of the Income Tax Act for the respondent-assessee. The Tribunal found no mis-utilization of funds, noted the surplus was used for charitable purposes, and upheld the charitable nature of the assessee&#039;s activities. The Court dismissed the appeal, affirming that the conditions for exemption under Section 80G were satisfied, and the surplus was appropriately utilized for charitable endeavors.</description>
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      <pubDate>Fri, 23 Dec 2016 00:00:00 +0530</pubDate>
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