Entity Qualifies for Income Tax Exemption u/s 10(23C) After Objective Amendments; Fresh Application Allowed.

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....Exemption u/s 10(23C) - fresh application after rejection of the original application - there is no specific bar for making fresh application as per Rule 2CA or the Board Circular No.7/2010 dated 27.10.2010 - Having amended the objects, the assessee is qualified for exemption and would be entitled for the grant of approval and treating the application as non-est is unjustifiable....