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2005 (5) TMI 52 - HC - Income TaxCommissioner rejecting application seeking renewal of exemption under section 80G - petitioner, a society was incorporated with the objects of establishing educational institutions anywhere in India - in view of the fact that the petitioner had enjoyed approval under section 80G even after the amendment of its objects on September 17, 1999, and after the insertion of clause (vi) with effect from October 1, 1991, the Commissioner was not justified in holding that either fresh registration under section 12A(a) was required or the memorandum should have been amended - In so far as exemption under section 10(23C) is concerned, for the view we have taken above on the application of sections 11 and 12, exemption under the said provision would not be necessary to make the petitioner eligible for approval under section 80G. None the less, it is stated that the application for claiming exemption under the said provision is also pending for the past few years. - For the foregoing reasons, we are of the view that the impugned order of the Commissioner refusing approval to the petitioner-society under section 80G is founded on irrelevant considerations and, therefore, cannot be sustained
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