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    <title>2009 (4) TMI 973 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, directing the renewal of approval u/s 80G. It emphasized the lack of benefit to the specified person under section 13(3) and concluded that the funds were used for legitimate purposes, thus not violating section 13. The Tribunal found that the DIT(Exemptions) did not adequately consider the explanations provided by the appellant and had violated principles of natural justice by not providing a proper hearing.</description>
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      <description>The Tribunal allowed the appeal, directing the renewal of approval u/s 80G. It emphasized the lack of benefit to the specified person under section 13(3) and concluded that the funds were used for legitimate purposes, thus not violating section 13. The Tribunal found that the DIT(Exemptions) did not adequately consider the explanations provided by the appellant and had violated principles of natural justice by not providing a proper hearing.</description>
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