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    <title>2017 (5) TMI 15 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, restoring the registration under section 12AA. It found the cancellation reasons insufficient to prove non-genuine activities or violation of the society&#039;s objects. The Tribunal noted that salary payments to office bearers were permissible under the Memorandum of Association, bus charges were accounted for, and parallel registers did not indicate wrongdoing. The CIT failed to show excessive payments or diversion of funds. The Tribunal emphasized that assessment proceedings could address the issues raised but did not warrant cancellation of registration.</description>
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      <description>The Tribunal allowed the appeal, restoring the registration under section 12AA. It found the cancellation reasons insufficient to prove non-genuine activities or violation of the society&#039;s objects. The Tribunal noted that salary payments to office bearers were permissible under the Memorandum of Association, bus charges were accounted for, and parallel registers did not indicate wrongdoing. The CIT failed to show excessive payments or diversion of funds. The Tribunal emphasized that assessment proceedings could address the issues raised but did not warrant cancellation of registration.</description>
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