In the result, the appeal is allowed for statistical purposes
Bench: S/Shri Nrs Ganesan & Sanjay Arora
terms of rule 11AA, for which reference was made during hearing to CIT v. Rajmala Education Society [2012] 65 DTR 307 (P&H) and Addl. CIT v. Surat Art silk Cloth Mfrs. Ass. [1980] 121 ITR 1 (SC). (c) In view of the amendment to section 80G(5) by Finance (No.2) Act, 2009, w.e.f. 1.10.2009, an approval