https://www.taxtmi.com/caselaws?id=12696 The High Court ruled in favor of a public charitable trust challenging the Commissioner of Income-tax's refusal to renew its certificate under section 80G(5) of the Income-tax Act, 1961. Emphasizing that eligibility for deduction should be based on the time of donation, the court directed a fresh assessment. It held that contravention of section 11(5) should not be the sole factor in granting approval under section 80G(5) and ordered the renewal of the certificate for the trust, citing the importance of timely donations for tax benefits. en-us Thu, 13 Dec 2001 00:00:00 +0530 Thu, 21 May 2009 12:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12696 The High Court ruled in favor of a public charitable trust challenging the Commissioner of Income-tax's refusal to renew its certificate under section 80G(5) of the Income-tax Act, 1961. Emphasizing that eligibility for deduction should be based on the time of donation, the court directed a fresh assessment. It held that contravention of section 11(5) should not be the sole factor in granting approval under section 80G(5) and ordered the renewal of the certificate for the trust, citing the importance of timely donations for tax benefits. Case-Laws Income Tax Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12696