Recognition can not be denied U/s. 80G (5) only on the ground that the particulars of donors are not provided by Institution or fund

RELEVANT PARAGRAPH 2. Thus the main thrust of the CIT in refusing to grant continuation of recognition u/s 80G (5) is that PAN details of certain donors were not provided to him. 5. We have considered the rival submissions and perused the material on record. In our considered view , the reasons advanced by the learned CIT for refusing to grant continuation of recognition u/s 80G(5) are superfluous and do not stand to legal scrutiny within the meaning of section 80G(5). For granting recognition u/s 80G(5) or continuation thereof, it has only to be seen whether the conditions laid down under cla...