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    <title>2013 (4) TMI 67 - ITAT COCHIN</title>
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    <description>The Appellate Tribunal ITAT Cochin allowed the appeal, finding that the decision of the Ld. CIT to reject registration under section 12AA of the Income Tax Act was invalid due to a violation of natural justice principles. The Tribunal quashed the Ld. CIT&#039;s order, directing a fresh consideration of the application with the opportunity for the assessee to respond to the adverse reports. The matter was remanded back to the Ld. CIT for reevaluation in accordance with the law and principles of natural justice.</description>
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      <description>The Appellate Tribunal ITAT Cochin allowed the appeal, finding that the decision of the Ld. CIT to reject registration under section 12AA of the Income Tax Act was invalid due to a violation of natural justice principles. The Tribunal quashed the Ld. CIT&#039;s order, directing a fresh consideration of the application with the opportunity for the assessee to respond to the adverse reports. The matter was remanded back to the Ld. CIT for reevaluation in accordance with the law and principles of natural justice.</description>
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