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2013 (12) TMI 1045 - AT - Income TaxApproval under section 80G – Held that:- The assessee trust is an extension of the mutual Club of Masons - The mother body has not sacrificed or surrendered its mutual status. Therefore, that mutual status transgresses to the assessee-trust as well - As the mother body, Club of Masons, is not surrendering its status of mutuality, it is not possible to treat the assessee-trust as an independent charitable institution – The application put in by the assessee under section 80G cannot be entertained in law - Decided against assessee.
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