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    <title>2015 (9) TMI 1563 - ITAT CHANDIGARH</title>
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    <description>The ITAT overturned the Commissioner&#039;s rejection of an application under section 80G(5)(vi) of the Income Tax Act due to alleged receipt of anonymous donations by a society housing cows in a Gaushala. The ITAT emphasized that rejection under section 80G(5) should only occur if specific conditions are not met and that taxability of anonymous donations under section 115BBC should be addressed separately. The ITAT directed the Commissioner to grant registration under section 80G to the society, allowing the appeal.</description>
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    <pubDate>Mon, 21 Sep 2015 00:00:00 +0530</pubDate>
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      <title>2015 (9) TMI 1563 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=193392</link>
      <description>The ITAT overturned the Commissioner&#039;s rejection of an application under section 80G(5)(vi) of the Income Tax Act due to alleged receipt of anonymous donations by a society housing cows in a Gaushala. The ITAT emphasized that rejection under section 80G(5) should only occur if specific conditions are not met and that taxability of anonymous donations under section 115BBC should be addressed separately. The ITAT directed the Commissioner to grant registration under section 80G to the society, allowing the appeal.</description>
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      <pubDate>Mon, 21 Sep 2015 00:00:00 +0530</pubDate>
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