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2018 (3) TMI 1893 - AT - Income TaxGrant of approval u/s 80G(5)(vi) denied - registration u/s 12AA approved - HELD THAT:- It is seen that registration u/s 12AA(1)(b)(i) was granted to the appellant Institution vide order dated 05.04.2016 (APB, 16-18). It is not disputed that this registration has hitherto not been revoked or cancelled. CIT(E) has observed, interalia, that approval u/s 80G(5) of the Act is not a mechanical process, wherein the according of registration u/s 12AA of the Act at one end would result in the issuance of approval u/s 80G(5) at the other. Consistent judicial opinion in this regard, however, otherwise. The issue is, as such, res integra. CIT(E) was not justified in rejecting, on the very same date as that of the hearing, clearly in direct contravention of “Velu Palandar” [1971 (8) TMI 42 - MADRAS HIGH COURT] the appellant’s application seeking grant of approval u/s 80G(5)(vi) of the Act, despite the undisputed fact that the applicant was granted registration u/s 12AA of the Act and that too, by he himself, on examining the Institution’s objects and the genuineness of its activities, and such registration continues uninterrupted hitherto, and inspite of the fact that it remains undisputed that the appellant duly fulfils all the conditions prescribed u/s 80G(5)(i) to (v) of the Act. Accordingly, the order under appeal is reversed and it is directed that the appellant be granted approval u/s 80G of the Act forthwith.
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