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2019 (9) TMI 1004 - AT - Income TaxSeeking grant of approval u/s 80G(5)(vi) - registration u/s 12AA/10(23C) granted - HELD THAT:- Registration u/s 12AA(1)(b)(i) of the Act was granted to the appellant Institution vide order dated 9/2/2017. It is not disputed that this registration has hitherto not been revoked or cancelled. CIT(E) has observed, inter alia, that approval u/s 80G(5) of the Act is not a mechanical process, wherein the according of registration u/s 12AA/10(23C) of the Act and filing of documents at one end would result in the issuance of approval u/s 80G(5) at the other. Consistent judicial opinion in this regard, is, however, otherwise, as we shall presently discuss. The issue is, as such, res integra. Hiralal Bhagwati vs. CIT" [2000 (4) TMI 14 - GUJARAT HIGH COURT] while holding that once registration u/s 12AA of the Act was granted, the order rejecting the application u/s 80G(5) of the Act was liable to be quashed, CIT(E) was not justified in rejecting 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 and that too, 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 fulfills all the conditions prescribed u/s 80G(5)(i) to (v) - Decided in favour of assessee.
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