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TMI Blog2011 (2) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... Kant, Vedpal, JJ. J.N. Mathur for the Petitioner D.D. Chopra for the Respondent JUDGEMENT Pradeep Kant and Vedpal, JJ:- Heard learned counsel for the petitioner Sri. J.N. Mathur, learned Senior Advocate and Sri D.D. Chopra for the respondents. Counter affidavit has been filed on behalf respondents 2 and 3, but the petitioner has not chosen to file any rejoinder affidavit, as according to him it is not needed. In short, the petitioner felt aggrieved by the order dated 30.12.2010 passed by the Income-tax Appellate Tribunal, Lucknow Bench, "B", Lucknow, by means of which, the Tribunal has remanded the matter regarding the renewal of the exemption certificate issued under section 80-G of the Income-tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use 29.5, the Circular says as under: "Therefore, the proviso to clause (vi) of sub-section (5) of section 80G has been omitted to provide that the approval once granted shall continue to be valid in perpetuity." Clause 29.7 of the Circular aforesaid, reads as under: "Applicability - This amendment has been made applicable with effect from 1st October, 2009. Accordingly, existing approvals expiring on or after 1st October, 2009 will be deemed to have been extended in perpetuity unless specifically withdrawn. However, in case of approvals expiring before 1st October, 2009, these will have to be renewed and once renewed these shall continue to be valid in perpetuity, unless specifically withdrawn." Since proviso to Clause (vi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application for renewing the exemption already granted which was in force in perpetuity as a consequence of amending the proviso to clause (vi) of sub-section (5) of section 80-G, even on remand, the Commissioner of Income-tax has no authority to refuse renewal but to declare the exemption in force till it is actually withdrawn. Even otherwise, clause 29.7 of the Circular makes it very clear that the amendment in question has been made applicable w.e.f. 1.10.09 and accordingly existing approvals, which were to expire on or after 1.10.09 will be deemed to have been extended in perpetuity unless specifically withdrawn. This itself means that the petitioner's approval/exemption granted under section 80-G, which was to expire on 31.3.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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