Claiming Section 80G Benefits Requires More Than Meeting Section 10(23C) Conditions; Additional Criteria Must Be Met.

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Full Text of the Document

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....Benefit of section 80G - The fulfilment of conditions under Section 10(23C) of the Act is only one of the conditions prescribed under Section 80G of the Act but besides the said condition other conditions are also necessary to be satisfied for claiming benefit of Section 80G - assessee failed to satisfy one of those conditions - no exemption benefit - HC....