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2002 (9) TMI 92 - HC - Income TaxThe petitioner is a charitable society - The petitioner is contesting order whereunder section 80G benefit was denied to the petitioner by the Commissioner on the ground that an amount of Rs. 25,000 received as donation was invested in a private company which disentitles the petitioner for exemption under section 13(1)(d) read with section 11(5) of the Income-tax Act. - It is to be confined to the facts of that case because it was found in that case that the trustees through whom the deposits had been made had paid up deposits in those institutions to the petitioner and so far as the petitioner was concerned, the technical breach ought not to have weighed with the Commissioner is the finding of the court. In any case going by the wording of section 80G, it makes it clear that unless a charitable trust or society qualifies for exemption under section 11 during the relevant year, it is not entitled to renewal of registration under section 80G. - In the circumstances, there is no ground to interfere. The original petition is dismissed.
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