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    <title>2016 (3) TMI 410 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal of the appellant society, directing the competent authority to grant approval under Section 80G of the Income-tax Act, 1961. The Tribunal found that the society was engaged in charitable activities and that the order rejecting the application was barred by limitation, as it was passed beyond the prescribed six-month period. The delay in passing the order was deemed unjust, leading to the appellant&#039;s vulnerable position.</description>
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      <description>The Tribunal allowed the appeal of the appellant society, directing the competent authority to grant approval under Section 80G of the Income-tax Act, 1961. The Tribunal found that the society was engaged in charitable activities and that the order rejecting the application was barred by limitation, as it was passed beyond the prescribed six-month period. The delay in passing the order was deemed unjust, leading to the appellant&#039;s vulnerable position.</description>
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