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2017 (8) TMI 1135 - BOMBAY HIGH COURTEntitlement to a registration u/s 80G(5) - rejection of claim as assessee did not have registration u/s 12A - Assessee is availing exemption u/s 10(23C) - Held that:- Respondent/assessee has been granted registration u/s 12A of the Act with effect from 01.04.2008 by the order of the Tribunal. Thus grant of registration under Section 80G(5) of the Act by the impugned order of the Tribunal cannot now be a subject matter of grievance for the Revenue. Also be pointed out that the impugned order of the Tribunal also records the fact that the respondent/assessee would be entitled to be registration under Section 80G(5) of the Act as its income would fall under Section 10(23C) of the Act. Thus, not includable in total income. Therefore, satisfies the pre-condition as stipulated in subsection (5) of Section 80G of the Act for grant of Registration. We find that the same has not been admitted as substantial question of law. Therefore, this would be one more reason why appeal filed by the appellant/Revenue must fail. - Decided in favour of assessee.
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