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    <title>2014 (5) TMI 113 - ITAT DELHI</title>
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    <description>The Tribunal accepted the assessee&#039;s appeal, canceling the order dated 05.09.2008 by the Director of Income Tax (Exemption). The Tribunal concluded that the assessee&#039;s activities, focused on health services and family planning, qualified as charitable under Section 2(15) of the Income Tax Act, 1961. It found the rejection of renewal of exemption under Section 80G unjustified, citing procedural lapses, inadequate evaluation of activities and financial data, and non-compliance with Rule 11AA by the DIT (E). The Tribunal directed the allowance of the assessee&#039;s application for exemption under Section 80G.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247186</link>
      <description>The Tribunal accepted the assessee&#039;s appeal, canceling the order dated 05.09.2008 by the Director of Income Tax (Exemption). The Tribunal concluded that the assessee&#039;s activities, focused on health services and family planning, qualified as charitable under Section 2(15) of the Income Tax Act, 1961. It found the rejection of renewal of exemption under Section 80G unjustified, citing procedural lapses, inadequate evaluation of activities and financial data, and non-compliance with Rule 11AA by the DIT (E). The Tribunal directed the allowance of the assessee&#039;s application for exemption under Section 80G.</description>
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