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    <title>2024 (8) TMI 230 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Punjab and Haryana HC allowed a writ petition challenging CIT&#039;s rejection of Section 80G registration renewal for a charitable society. The court found no specific finding that donations were used for personal gains or profits, only technical deficiencies like missing receipts and Form-10B non-submission. The society had continuous registration since 1974 and utilized funds for constructing a public library, deemed charitable activity. The court quashed CIT&#039;s order and directed reconsideration of the renewal application, emphasizing that technical infirmities shouldn&#039;t deny exemption to established charitable organizations without evidence of misuse of funds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=756526</link>
      <description>Punjab and Haryana HC allowed a writ petition challenging CIT&#039;s rejection of Section 80G registration renewal for a charitable society. The court found no specific finding that donations were used for personal gains or profits, only technical deficiencies like missing receipts and Form-10B non-submission. The society had continuous registration since 1974 and utilized funds for constructing a public library, deemed charitable activity. The court quashed CIT&#039;s order and directed reconsideration of the renewal application, emphasizing that technical infirmities shouldn&#039;t deny exemption to established charitable organizations without evidence of misuse of funds.</description>
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