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2014 (10) TMI 828 - AT - Income TaxRenewal of exemption under section 80G denied - assessee submitted that the trust was registered with the sub-registrar (Revenue) as a trust and trust was also registered under the Societies Registration Act, 1860 and also was granted registration under section 12AA(1)(b)(i) - Held that:- It is not in dispute that assessee-trust is already granted registration under section 12AA of the Act which continues in favour of the assessee. It is also not in dispute that approval under section 80G(5) was granted to the assessee vide order dated December 1, 2006 for the assessment years 2007-08 to 2008-09. The same was extended for the assessment years 2009-10, 2010-11 and 2011-12 vide order dated September 9/11, 2008. As decided in CIT v. Shri Vishav Namdhari Sangat [2013 (2) TMI 294 - PUNJAB & HARYANA HIGH COURT] need not to make a request for extension of the approval under section 80G of the Act. The same would have been continued and could have been withdrawn by the learned Commissioner of Income-tax only in accordance with law. However, in this case, as is seen, CIT(A) has not exercised any power for withdrawal of the approval already granted under section 80G(5) of the Income-tax Act in the case of the assessee and merely on the application of the assessee for renewal of exemption under section 80G passed the impugned order. This reason itself is sufficient to set aside and quash the impugned order. - Decided in favour of assessee.
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