Dismissing the appeal of the revenue the Court held that ; Commissioner is not justified in denying renewal application during relevant assessment year without there being any new circumstances.
CIT v. Khairabad Eye Hospital ( 2018) 259 Taxman 2 / 98 taxmann.com 265 ( All) (HC) Editorial: SLP of revenue is dismissed,CIT v. Khairabad Eye Hospital. 259 Taxman 1 (SC)
S. 80G : Donation -Renewal of certificate – Commissioner is not justified in denying renewal application during relevant assessment year without there being any new circumstances.[ S.11, 12A ]