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    <title>2014 (8) TMI 272 - ITAT DELHI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the CIT&#039;s order rejecting registration under section 12AA of the Income Tax Act. The case was remitted back to the CIT for fresh adjudication based on newly admitted evidence, emphasizing the need for a fair hearing. Consequently, the denial of exemption under section 80G was also restored for reconsideration in light of the registration outcome. The Tribunal stressed the importance of considering all relevant evidence before making a determination.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the CIT&#039;s order rejecting registration under section 12AA of the Income Tax Act. The case was remitted back to the CIT for fresh adjudication based on newly admitted evidence, emphasizing the need for a fair hearing. Consequently, the denial of exemption under section 80G was also restored for reconsideration in light of the registration outcome. The Tribunal stressed the importance of considering all relevant evidence before making a determination.</description>
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