Section 13(1)(d)-Assessment Year 1982-83-Previous year beginning prior to 1-4-1981-Renewal of Recognition Certificate under section 80G-Clarification regarding

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....16/1/1982 To All Commissioners of Income-tax. Sir, Subject: Section 13(1)(d)-Assessment Year 1982-83-Previous year beginning prior to 1-4-1981-Renewal of Recognition Certificate under section 80G-Clarification regarding. Section 13(1)(d) of the Income-tax Act, 1961, provides that subject to the provision of section 13(1)(bb) a trust/institution for charitable or religious purposes will lose ....

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....s before 1-4-1981, the provision of section 13(1)(d) will not apply for assessment year 1982-83 and the trust will not lose the exemption under section 11 merely by the application of section 13(1)(d). In such cases, renewal of recognition certificate under section 80G by the Commissioners of Income-tax would be in order. The Commissioner of Income-tax will, however, not be able to renew s. 80G ce....