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2011 (10) TMI 672 - AT - Income TaxAddition u/s 80G(5)(vi) - Held that:- All the authorities working under the control of CBDT are bound to follow the instructions issued by the CBDT. Therefore, it has to be held that as assessee’s existing approval was expiring on or after the 1st day of October, 2009, the same shall be deemed to have been extended in perpetuity unless specifically withdrawn. We have already mentioned that there is no material on record according to which it can be said that the approval granted to the assessee u/s 80G (5) was specifically withdrawn and what is rejected by the impugned order is the renewal application of the assessee which does not have any meaning in law as the assessee was not under an obligation to seek renewal as approval granted to it shall be deemed to have been extended in perpetuity. The aforementioned decision of Hon’ble Allahabad High Court in the case of Babu Hargovind Dayal Trust [2011 (2) TMI 1199 - Allahabad High Court] also support this proposition. Therefore, we vacate the order of ld. DIT (E) vide which the renewal application filed by the assessee for approval u/s 80G has been rejected. It is held that the approval granted to the assessee u/s 80G will act in perpetuity unless it is specifically withdrawn by the ld. DIT (E). The appeal filed by the assessee is allowed in the manner aforesaid.
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