https://www.taxtmi.com/caselaws?id=469912 Approval under section 80G was denied despite the assessee's objects remaining unchanged and earlier approval having been granted on similar terms. The Tribunal noted that registration under section 12A continued in force, the trust deed objects had not materially changed, and approval under section 80G had been available since 2001. On those facts, it applied the principle of consistency and stated that the revenue authorities should follow the earlier position. The document records that the denial of 80G approval was not sustainable and that the assessee was entitled to approval. en-us Tue, 11 Mar 2025 00:00:00 +0530 Wed, 08 Jul 2026 20:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469912 Approval under section 80G was denied despite the assessee's objects remaining unchanged and earlier approval having been granted on similar terms. The Tribunal noted that registration under section 12A continued in force, the trust deed objects had not materially changed, and approval under section 80G had been available since 2001. On those facts, it applied the principle of consistency and stated that the revenue authorities should follow the earlier position. The document records that the denial of 80G approval was not sustainable and that the assessee was entitled to approval. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469912