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    <title>2017 (11) TMI 77 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal, directing the Ld. CIT(E) to reconsider the application for registration under section 80G(5)(vi) of the Act. Emphasizing the subjective nature of significant charitable activities&#039; commencement, the Tribunal highlighted the importance of genuine efforts aligned with charitable objectives. It stressed verifying compliance with conditions under section 80G(5) and the relevance of charitable nature over activity scale. The appeal was allowed for statistical purposes, setting aside the initial rejection and prompting a detailed reassessment by the Ld. CIT(E) in line with provided directions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350198</link>
      <description>The Tribunal allowed the appeal, directing the Ld. CIT(E) to reconsider the application for registration under section 80G(5)(vi) of the Act. Emphasizing the subjective nature of significant charitable activities&#039; commencement, the Tribunal highlighted the importance of genuine efforts aligned with charitable objectives. It stressed verifying compliance with conditions under section 80G(5) and the relevance of charitable nature over activity scale. The appeal was allowed for statistical purposes, setting aside the initial rejection and prompting a detailed reassessment by the Ld. CIT(E) in line with provided directions.</description>
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