2010 (9) TMI 898

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - The assessee is aggrieved by the order of the learned Director of Income-tax (Exemption), Kolkata dated 29-4-2010 on the following sole ground : "For that in the facts and circumstances of the case the certificate issued under section 80G of the Income-tax Act, 1961, be modified and the validity be held to be valid till cancelled." 2. The brief facts of the issue are that the learned Director....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... made to the trust deed or memorandum of association should be intimated to this office and the concerned DDIT(E)/ITO(E) immediately whenever made. (iv)If any further renewal is required, the application should be made to the concerned DIT(E)/CIT in Form No. 10G (see rule 11AA) in triplicate together with relevant particulars/documents." 3. Aggrieved by the said action of the learned Director of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... year or years for which the same would be valid. As there is no modification of the said rule, it is contended by him that the impugned certificate issued by the learned Director of Income-tax (Exemption) does not require any modification. 6. After hearing the rival submissions and perusing the material available on record, we find that on an identical issue the co-ordinate Bench of the Income-t....