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    <title>2012 (7) TMI 1005 - ITAT AHMEDABAD</title>
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    <description>The tribunal allowed the appellant&#039;s appeal against the rejection of the application for Registration u/s. 12AA by CIT-III, Baroda. The tribunal found that the rejection was based on the assessee not falling within the category of institutions meant for charitable purpose. The matter was remanded back to the CIT for a fresh decision in light of a tribunal decision in favor of the assessee. The tribunal emphasized the need for the CIT to reevaluate the case in comparison to a previous case where trust&#039;s objects were deemed to benefit the public, providing the assessee with a fair opportunity to present their case.</description>
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    <pubDate>Fri, 06 Jul 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=187116</link>
      <description>The tribunal allowed the appellant&#039;s appeal against the rejection of the application for Registration u/s. 12AA by CIT-III, Baroda. The tribunal found that the rejection was based on the assessee not falling within the category of institutions meant for charitable purpose. The matter was remanded back to the CIT for a fresh decision in light of a tribunal decision in favor of the assessee. The tribunal emphasized the need for the CIT to reevaluate the case in comparison to a previous case where trust&#039;s objects were deemed to benefit the public, providing the assessee with a fair opportunity to present their case.</description>
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      <pubDate>Fri, 06 Jul 2012 00:00:00 +0530</pubDate>
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