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    <title>2017 (11) TMI 171 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT Delhi allowed the appeal challenging the rejection of registration of the assessee society under section 12A(1) of the Income Tax Act. The rejection was based on the failure to provide complete donor information and necessary financial records. The Tribunal granted the assessee a final opportunity to produce the required documentation for verification and emphasized the importance of complying with procedural requirements for registration. The judgment underscores the significance of accurate documentation to support trust activities and the principle of providing parties with opportunities to present their case effectively.</description>
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      <description>The Appellate Tribunal ITAT Delhi allowed the appeal challenging the rejection of registration of the assessee society under section 12A(1) of the Income Tax Act. The rejection was based on the failure to provide complete donor information and necessary financial records. The Tribunal granted the assessee a final opportunity to produce the required documentation for verification and emphasized the importance of complying with procedural requirements for registration. The judgment underscores the significance of accurate documentation to support trust activities and the principle of providing parties with opportunities to present their case effectively.</description>
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