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    <title>2018 (3) TMI 68 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal against the rejection of registration under section 12AA by the CIT (Exemptions). It held that the earlier rejection was ex-parte, and the assessee&#039;s non-appearance was justified due to not receiving a specific notice. The Tribunal found the directors&#039; remuneration issue irrelevant as the assessee was not registered under section 12A during the relevant period. Emphasizing the examination of charitable objectives and genuineness of activities, the Tribunal directed the CIT (Exemptions) to grant registration under section 12A to the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356365</link>
      <description>The Tribunal allowed the appeal against the rejection of registration under section 12AA by the CIT (Exemptions). It held that the earlier rejection was ex-parte, and the assessee&#039;s non-appearance was justified due to not receiving a specific notice. The Tribunal found the directors&#039; remuneration issue irrelevant as the assessee was not registered under section 12A during the relevant period. Emphasizing the examination of charitable objectives and genuineness of activities, the Tribunal directed the CIT (Exemptions) to grant registration under section 12A to the assessee.</description>
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