Sanjay Arora, Accountant Member - This is an Appeal by the Assessee, arising out of the Order by the Commissioner of Income-tax, Kota ('CIT for short) dated 03-11-2011, withdrawing the exemption u/s. 80G(5) of the Income-tax Act, 1961 ('the Act' for short).

2. It would be relevant to recount the back-ground facts of the case. The assessee is a charitable institution constituted as a Trust vide trust deed dated 31-08-1998, registered u/s. 12A of the Act (vide order dated 10-05-1999 w.e.f. 10-03-1999), as also granted approval u/s. 80G(5) of the Act. The said approval, granted periodically, was, as per latest order valid up to 31-03-2010. Accordingly, the assessee applied for renewal of the approval on 19-03-2010 (vide application in the prescribed form dated 16-03-2010), which stood denied by the ld. CIT, being the competent authority for the purpose under the Act, vide his order dated 14-09-2010. In appeal against the same, the Appellate Tribunal, vide its order dated 08-07-2011 (in ITA No.1242/JP/2010), cancelled the said denial, holding that in view of the CBDT Circular No. 7/2010 dated 27-10-2010, there was no need for seeking approval u/s. 80G(5) of the Act after 01-10-2009