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    <title>2015 (11) TMI 1384 - ITAT LUCKNOW</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to dismiss the appeal filed by the assessee regarding approval under section 80G(5)(vi) of the Income-tax Act. The appeal was rejected due to a 27-day delay in filing without seeking condonation and failure to provide the necessary registration certificate under section 12A. The Tribunal emphasized the requirement of submitting the registration copy with the approval application and deemed simultaneous filing of both applications improper. Consequently, the appeal was dismissed for non-compliance with the statutory requirements.</description>
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      <title>2015 (11) TMI 1384 - ITAT LUCKNOW</title>
      <link>https://www.taxtmi.com/caselaws?id=268575</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision to dismiss the appeal filed by the assessee regarding approval under section 80G(5)(vi) of the Income-tax Act. The appeal was rejected due to a 27-day delay in filing without seeking condonation and failure to provide the necessary registration certificate under section 12A. The Tribunal emphasized the requirement of submitting the registration copy with the approval application and deemed simultaneous filing of both applications improper. Consequently, the appeal was dismissed for non-compliance with the statutory requirements.</description>
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      <pubDate>Fri, 14 Aug 2015 00:00:00 +0530</pubDate>
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