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    <title>2018 (1) TMI 929 - ITAT AGRA</title>
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    <description>The Tribunal ruled in favor of the assessees, directing the Commissioner to grant approval under Section 80G(5)(vi) based on the compliance and justification presented by the assessees. The Tribunal emphasized the importance of aligning the charitable objectives assessed during registration under Section 12AA with the activities conducted, highlighting the need for consistency in assessing charitable nature. The Tribunal dismissed the appeal against the revenue, underscoring the significance of compliance with registration requirements under Sections 12AA and 80G for granting exemptions.</description>
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      <description>The Tribunal ruled in favor of the assessees, directing the Commissioner to grant approval under Section 80G(5)(vi) based on the compliance and justification presented by the assessees. The Tribunal emphasized the importance of aligning the charitable objectives assessed during registration under Section 12AA with the activities conducted, highlighting the need for consistency in assessing charitable nature. The Tribunal dismissed the appeal against the revenue, underscoring the significance of compliance with registration requirements under Sections 12AA and 80G for granting exemptions.</description>
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