2010 (9) TMI 776

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....assessee against the order of the learned Director of IT (Exemption), Kolkata dated 29th April, 2010 allowing continuation of exemption under section 80G(5)(vi) of the Act to the appellant for the assessment years 2010-11 to 2012-13. 2. The appellant has taken following grounds of appeal : "1. For that in the facts and circumstances of the case the certificate issued under section 80G of the Inc....

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....se (vi) of sub-section (5) of section 80G states that the exemption certificate will be issued in accordance with the rules made in this behalf. Rule 11AA is the relevant rule. Sub-rule (4) of the said rule states that the appropriate authority could give approval specifying the assessment year or years for which the same would be valid. As there is no modification of the said rule, it is contende....