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    <title>2018 (5) TMI 132 - ITAT CHANDIGARH</title>
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    <description>The tribunal directed the Ld. Commissioner of Income Tax (Exemptions) to reevaluate the application for registration under section 12A, emphasizing the need to assess the genuineness of the applicant society&#039;s activities and objects. The Ld.CIT(E) was instructed to review financial statements and relevant documents, granting the applicant a hearing opportunity. The matter was remanded for a fresh examination and decision in line with the law, with the appeal of the applicant society allowed for statistical purposes.</description>
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      <description>The tribunal directed the Ld. Commissioner of Income Tax (Exemptions) to reevaluate the application for registration under section 12A, emphasizing the need to assess the genuineness of the applicant society&#039;s activities and objects. The Ld.CIT(E) was instructed to review financial statements and relevant documents, granting the applicant a hearing opportunity. The matter was remanded for a fresh examination and decision in line with the law, with the appeal of the applicant society allowed for statistical purposes.</description>
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