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2013 (5) TMI 151 - AT - Income TaxRenewal of approval u/s. 80G(5)(vi) - Trust was registered as a charitable trust u/s. 12AA of the Act - Held that:- We notice that the Ld. CIT has not brought out any material to show that the assessee-Trust did not comply with any of the conditions specified in sub-section (5) of section 80G of the Act, which would make it ineligible for recognition u/s 80G of the Act - Instead, in our view, the Ld CIT has misdirected himself in discussing about the activities of museum, which are required to be examined at the assessment level - Hence, in our view, the orders passed by the Ld. CIT(A) are not in accordance with the express provisions stated in sec. 80G(5) of the Act, i.e., in our view, the Ld. CIT has not processed the applications filed by the assessee seeking renewal of recognition u/s. 80G of the Act in terms of relevant provisions of the Act. The application filed by the assessee on 17.03.2009 needs to be examined afresh and in that case, the second application filed by the assessee on 29-11-2010 shall become infructuous - We set aside both the impugned orders passed by Ld CIT and direct him to process the application filed by the assessee on 17.3.2009 in terms of the provisions of sec. 80G of the Act and take appropriate decision in accordance with the law - Appeal is allowed for statistical purposes and the other appeal of the assessee is dismissed as infructuous.
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