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2018 (2) TMI 1891 - ALLAHABAD HIGH COURTGrant of approval u/s 80-G by tribunal - as per revenue Registration u/s 12-A was denied by the CIT and the same is a precondition for grant of approval u/s 80-G of the act besides the conditions laid down in Clause (a) of the proviso to Section 80-G (5) were not fulfilled - HELD THAT:- As of today the assessee stands registered as a charitable institution under Section 12-A of the Act. The natural corollary is that this application under Section 80G(5) of the Act also becomes liable to be allowed.
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