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2007 (12) TMI 200 - HC - Income TaxApplication of the petitioner-trust for renewal of exemption u/s 80G was refused on the ground that in one of the object of the Trust Deed the construction of temples etc. was included though notwithstanding such inclusion in object clause, no temples in fact have been constructed – sub-section 5B was inserted in section 80G w.e.f. April 1, 2000 - Commissioner is directed to consider the application of petitioner independently in view of the provision of sub-section 5B of section 80G
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