https://www.taxtmi.com/caselaws?id=800467 Renewal eligibility for charitable-donation tax approval depends on the approval status subsisting when the application is filed. Clause (ii) of the first proviso to section 80G(5) applies where regular approval remains in force and is due to expire, while clause (iii) applies where only provisional approval exists. Where regular approval and its particulars were disclosed, an application under clause (ii) is valid and maintainable. en-us Wed, 09 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800467 Renewal eligibility for charitable-donation tax approval depends on the approval status subsisting when the application is filed. Clause (ii) of the first proviso to section 80G(5) applies where regular approval remains in force and is due to expire, while clause (iii) applies where only provisional approval exists. Where regular approval and its particulars were disclosed, an application under clause (ii) is valid and maintainable. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800467