CIT(E) had rejected the approval under S. 80G of the Act on the ground that the relevant documentary evidence was not filed stating the genuineness of charitable activities conducted by the assessee. Tribunal held that he assessee had already got approval under S. 80G(5)(vi) from the CIT (E) which was still continuing order rejecting the approval is redundant in law.
Ashwini Sahakari Rugnalaya Ani Sanshidhan Kendra v. CIT(E) (2020) 77 ITR 61 (SN) (Pune)(Trib.)
S. 80G : Donation-Approval-Approval granted to assessee is still continuing-Order rejecting approval is redundant in law. [S. 80G(5)(vi)]