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2017 (7) TMI 742 - HC - Income TaxNon grant approval u/s.80G(5) - fulfillment of required conditions - Held that:- Taking into account that the activities which are carried out by the respondent is covered under Section 80G(5)(vi) inasmuch as the education will be a part of charitable activities. However, in view of the provisions of Section 2(15) of the Income Tax Act and the factum of registration under Section 12A right from 1977, it will be suffice to answer all the issues in favour of the assessee.
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