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    <title>2003 (7) TMI 59 - PATNA High Court</title>
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    <description>Renewal of approval under section 80G was refused because the institution had, over several years, only constructed a shopping complex and had not carried out substantial charitable activity within its stated objects. The record showed that the funds collected were used only for construction, and the explanation that charitable work would start after completion of the complex did not establish present engagement in charity or a public-benefit purpose. The refusal of renewal was therefore upheld and no interference was warranted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=11588</link>
      <description>Renewal of approval under section 80G was refused because the institution had, over several years, only constructed a shopping complex and had not carried out substantial charitable activity within its stated objects. The record showed that the funds collected were used only for construction, and the explanation that charitable work would start after completion of the complex did not establish present engagement in charity or a public-benefit purpose. The refusal of renewal was therefore upheld and no interference was warranted.</description>
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