Allowing the appeal the Tribunal held that , since the assesse was granted registration u/s 12AA, approval u/s 80G(5)(vi) cannot be denied .
Anand Incubation Centre v. CIT (E) (2018) 168 ITD 202 (Jaipur) (Trib.)
S. 80G : Donation – Once registration was granted refusal of exemption for donation was held to be not justified [ S. 12AA, 80G(5) (vi) ]