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    <title>2013 (11) TMI 1758 - ITAT RAJKOT</title>
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    <description>The Tribunal allowed the appeal of the assessee-trust, setting aside the Commissioner&#039;s rejection of their application for approval under section 80G(5) of the Income-tax Act. Relying on a judgment of the Punjab &amp;amp; Haryana High Court, the Tribunal held that the trust&#039;s object should be considered during approval, and expenditure assessment could be done later. As the Commissioner&#039;s sole reason for rejection was the trust&#039;s failure to meet expenditure requirements, the Tribunal directed the grant of recognition under section 80G(5) to the assessee-trust.</description>
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    <pubDate>Fri, 22 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 1758 - ITAT RAJKOT</title>
      <link>https://www.taxtmi.com/caselaws?id=283460</link>
      <description>The Tribunal allowed the appeal of the assessee-trust, setting aside the Commissioner&#039;s rejection of their application for approval under section 80G(5) of the Income-tax Act. Relying on a judgment of the Punjab &amp;amp; Haryana High Court, the Tribunal held that the trust&#039;s object should be considered during approval, and expenditure assessment could be done later. As the Commissioner&#039;s sole reason for rejection was the trust&#039;s failure to meet expenditure requirements, the Tribunal directed the grant of recognition under section 80G(5) to the assessee-trust.</description>
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      <pubDate>Fri, 22 Nov 2013 00:00:00 +0530</pubDate>
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