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2014 (8) TMI 942 - AT - Income TaxDisallowance under section 80G(5)(vi) of the Income-tax Act, 1961 - Held that:- As per the provisions of section 80G(5), approval is to be allowed under section 80G(5)(vi) to the donation made after March 31, 1992 if the institution or firm is approved by the Commissioner of Income-tax in accordance with the rules made in this behalf. We find that there is no such provision that the approval under section 80G(5)(vi) should be allowed in respect of one particular donation. Since the Commissioner of Income-tax has granted approval to the assessee in respect of grant from the Union Bank of India for the purpose of braille printing machine, it has to be accepted that even as per the Commissioner of Income-tax, the assessee is satisfying all the conditions. Hence, we modify the order of the Commissioner of Income- tax and hold that such approval should be read as approval in respect of all donations for charitable purposes with effect from April 1, 2013 and not for only donation for the specific purposes noted by the Commissioner of Income-tax in para 2 of his order. The order of the Commissioner of Income-tax stands modified to this extent. - Decided in favour of assessee.
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