DIT(E) cannot reject approval u/s 80-G without giving proper opportunity

As is apparent from the aforesaid objects, society has been created for providing medical relief to the needy and poor. The ld. AR contended before us that 1st proviso to amended provisions of section 2(15) of the Act inserted by Finance Act, 2008 w.e.f., 01.04.2009 was not applicable in their case, the object of the society being to provide medical relief. In this connection the ld. AR referred to the aforesaid circular dated 19th December,2008 and decision dated 6th April,2009 of the Mumbai Bench in the case of Kaushalya Medical Foundation in ITA no.423/Mum./2004. There is nothing to suggest...