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    <title>2012 (11) TMI 1187 - ITAT AGRA</title>
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    <description>The Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee in two appeals against the CIT-I, Agra&#039;s orders rejecting registration under section 12AA and approval under section 80G(5)(vi) of the Income Tax Act. The ITAT found the CIT&#039;s rejection to be unlawful, citing failure to follow proper procedures and lack of application of mind. Relying on precedents and relevant provisions, the ITAT directed the grant of registration and approval to the assessee trust, emphasizing adherence to prescribed procedures for fair treatment.</description>
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      <description>The Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee in two appeals against the CIT-I, Agra&#039;s orders rejecting registration under section 12AA and approval under section 80G(5)(vi) of the Income Tax Act. The ITAT found the CIT&#039;s rejection to be unlawful, citing failure to follow proper procedures and lack of application of mind. Relying on precedents and relevant provisions, the ITAT directed the grant of registration and approval to the assessee trust, emphasizing adherence to prescribed procedures for fair treatment.</description>
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