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    <title>2012 (3) TMI 654 - ITAT DELHI</title>
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    <description>The appeal was allowed, and the order rejecting the renewal application for exemption under section 80G(5) was vacated. The approval was deemed to continue in perpetuity unless specifically withdrawn, following the omission of the proviso to Section 80G(5)(vi) by the Finance (No. 2) Act, 2009. The Tribunal held that the approval should be extended indefinitely as there was no evidence of withdrawal, in line with CBDT Circular No. 7/2010 and a ruling by the Allahabad High Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=288823</link>
      <description>The appeal was allowed, and the order rejecting the renewal application for exemption under section 80G(5) was vacated. The approval was deemed to continue in perpetuity unless specifically withdrawn, following the omission of the proviso to Section 80G(5)(vi) by the Finance (No. 2) Act, 2009. The Tribunal held that the approval should be extended indefinitely as there was no evidence of withdrawal, in line with CBDT Circular No. 7/2010 and a ruling by the Allahabad High Court.</description>
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