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    <title>2013 (1) TMI 885 - ITAT AGRA</title>
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    <description>The Tribunal overturned the CIT&#039;s decisions to reject the application for registration under section 12AA and approval under section 80G(5) of the Income Tax Act. The CIT failed to apply the law properly and did not conduct a thorough inquiry. The Tribunal directed the CIT to grant both registrations as requested by the assessee, citing precedents where similar decisions were overturned. The appeals filed by the assessee were successful.</description>
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      <description>The Tribunal overturned the CIT&#039;s decisions to reject the application for registration under section 12AA and approval under section 80G(5) of the Income Tax Act. The CIT failed to apply the law properly and did not conduct a thorough inquiry. The Tribunal directed the CIT to grant both registrations as requested by the assessee, citing precedents where similar decisions were overturned. The appeals filed by the assessee were successful.</description>
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