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    <title>2012 (3) TMI 280 - ITAT HYDERABAD</title>
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    <description>The tribunal held that the denial of approval under section 80G of the Income-tax Act by the DIT (Exemptions) was not justified. The assessee met all conditions under section 80G(5), amended the object clause to restrict activities to India, and was registered under section 12AA for charitable purposes. The tribunal directed the DIT(E) to reconsider approval in light of the compliance and amendment, allowing the appeal filed by the assessee.</description>
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      <description>The tribunal held that the denial of approval under section 80G of the Income-tax Act by the DIT (Exemptions) was not justified. The assessee met all conditions under section 80G(5), amended the object clause to restrict activities to India, and was registered under section 12AA for charitable purposes. The tribunal directed the DIT(E) to reconsider approval in light of the compliance and amendment, allowing the appeal filed by the assessee.</description>
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