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2012 (3) TMI 280 - AT - Income TaxApproval under section 80G - request was rejected by the DIT(E) as the trust deed contains object clause that objects are not confined to India alone and can be conducted outside Indian Territory - contention by the assessee has not taken up any activities outside India and the said clause 'r' of the objects clause-3 merely remained on paper and was never implemented - assessee has further submitted that it is charitable institution registered under section 12AA of the Act - as a precautionary measure, the Trust passed a resolution amending the clause 'r' and also made an application addressed to the DIT(E) requesting for permission to amend clause 'r' of the objects clause No.3.2 - Held that :- In the present case it is clear that all the conditions laid down in Rule 11AA i.e. condition laid down in sub-clauses (i) to (v) of sub-section (5) of section 80G are fulfilled. When the assessee trust was granted registration under section 12AA, it is a testimony to the fact that the trust is established for charitable purposes - Once the condition laid down in Rule 11AA as also in sub-clauses (i) to (v) of sub-section (5) of section 80G are complied with, the trust is, eligible for registration under section 80G(5)(vi) of the Act - the assessee has already made amendment to the trust deed amending Clause 3.2 - no objection to grant approval – appeal of assessee allowed
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