Unjust Denial of 80G Approval: Registration Under 12AA Alone Insufficient, But Society's Aims Meet Statutory Requirements.

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....Grant of approval u/s 80G (5)(vi) - No doubt registration u/s 12AA by itself would not entitle the assessee for approval u/s 80G but in the absence of any dispute regarding the aim and objects of the assessee Society, denial of approval u/s 80G cannot be sustained.....