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TMI Blog2020 (2) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... t of this Court in CIT Vs. Shri Vishav Namdhari Sangat [ 2013 (2) TMI 294 - PUNJAB HARYANA HIGH COURT] holding that Circular No. 5/2020 and Circular No.7/2010 issued by Central Board of Direct Taxes had given perpetuity to the exemptions granted under Section 80G(5) of the Act and consequently, allowed the exemption to continue. - Decided in favour of assessee - ITA No. 8525 of 2018 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of this Court in CIT Vs. Shri Vishav Namdhari Sangat reported as 354 ITR 33 holding that Circular No. 5/2020 and Circular No.7/2010 issued by Central Board of Direct Taxes had given perpetuity to the exemptions granted under Section 80G(5) of the Act and consequently, allowed the exemption to continue. [3] The following questions of law have been framed: I. Whether on the facts and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en it had already been registered with the Sub-Registrar (Revenue) as a Trust? III. Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is right in disregarding the fact that the property of the trust had not been applied to the extent of 85% to the stated objects of the applicant? IV. Whether on the facts and circumstances of the case and in law, the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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