MANNULAL JAGANNATH DAS TRUST HOSPITAL,JABALPUR vs. COMMISSIONER OF INCOME TAX (E), BHOPAL
In the result, the appeal is allowed for statistical purposes
ITA 13/JAB/2019[2018-19]Status: DisposedITAT Jabalpur07 Sept 2020AY 2018-19
Bench: S/Shri Nrs Ganesan & Sanjay Arora
Section 10Section 10(1)Section 11Section 12ASection 80GSection 80G(5)Section 80G(5)(vi)
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to section 80G(5) by Finance (No.2) Act, 2009, w.e.f. 1.10.2009, an approval u/s. 80G(5)(vi) is to, unless specifically withdrawn, extend in perpetuity. Approvals expiring before 1.10.2009, even as explained by the Board Circular No.5/2010, dated