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    <title>2018 (5) TMI 625 - ITAT CHANDIGARH</title>
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    <description>The tribunal found the rejection of the application for approval under Section 80G of the Income Tax Act by the Commissioner inappropriate. The tribunal emphasized that sufficiency of funds was not a condition for approval and directed reconsideration by the Commissioner in line with the Act&#039;s conditions. The Commissioner was instructed to provide the assessee with a fair opportunity for a hearing. The appeal of the assessee was allowed for statistical purposes, and the order was pronounced in Open Court.</description>
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      <description>The tribunal found the rejection of the application for approval under Section 80G of the Income Tax Act by the Commissioner inappropriate. The tribunal emphasized that sufficiency of funds was not a condition for approval and directed reconsideration by the Commissioner in line with the Act&#039;s conditions. The Commissioner was instructed to provide the assessee with a fair opportunity for a hearing. The appeal of the assessee was allowed for statistical purposes, and the order was pronounced in Open Court.</description>
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