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2019 (8) TMI 466 - HC - Income TaxApproval u/s.80G - charitable activity u/s 2(15) - registration u/s 80G(5) was granted right from the year 1993 to the year 31st March 2006 on the same kind of activities - rule of consistency - HELD THAT:- The appellate tribunal committed no error not to speak of any error of law in passing the impugned order. The issue is now squarely covered by a decision of the Supreme Court in the case of CIT Vs. Lok Sewa Sansthan Samiti Sonebhadra [2018 (8) TMI 1814 - SUPREME COURT OF INDIA] . It is not in dispute that the respondent – assessee stands registered as a Charitable Institution under Section 12A. In such circumstances, as a natural corollary, the application under Section 80G(5) would also be liable to be allowed.
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