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    <title>2017 (3) TMI 522 - ITAT DELHI</title>
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    <description>The Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee, directing the Commissioner of Income Tax (CIT) to reconsider the rejection of the registration application under Section 12A. The ITAT found that the assessee&#039;s activities, aimed at benefiting SC and ST candidates and funded by government grants, qualified for registration under Section 12AA. The CIT&#039;s decision was set aside, and the matter was remitted for fresh adjudication, emphasizing consistency with the registration of similar institutions. The appeal was allowed for statistical purposes, with the order pronounced on 13/02/2017.</description>
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      <title>2017 (3) TMI 522 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340019</link>
      <description>The Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee, directing the Commissioner of Income Tax (CIT) to reconsider the rejection of the registration application under Section 12A. The ITAT found that the assessee&#039;s activities, aimed at benefiting SC and ST candidates and funded by government grants, qualified for registration under Section 12AA. The CIT&#039;s decision was set aside, and the matter was remitted for fresh adjudication, emphasizing consistency with the registration of similar institutions. The appeal was allowed for statistical purposes, with the order pronounced on 13/02/2017.</description>
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