Section 80G – Approvals already granted to the assessee u/s 80G, if expiring on or after 1.10.2009, shall be deemed to have been extended in perpetuity

Ina Raja Memorial Education Trust Vs DIT (Exemptions) (ITAT Delhi)- In this case, the assessee made an application on 24.2.2011 in Form No. 10 G, seeking renewal of exemption u/s 80 G of the Act, which has been rejected by the ld. CIT(A) by observing that the assessee has failed to furnish bills/vouchers of expenses and certain other details as stated by him in para 2 of his order. In this connection, it is pertinent to note that proviso to clause (vi) of Section 80(G) sub-section (5) has been omitted by the Finance Act (No. 2) 2009 w.e.f. 1.10.2009. As per clause (vi) of Section 80 G(5) of t...