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    <title>2018 (8) TMI 1197 - ITAT DELHI</title>
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    <description>The appeal was allowed as the Ld.CIT erred in denying registration under section 12AA of the Income Tax Act, 1961 without proper examination of the genuineness of the objects and following due procedure. The Tribunal emphasized that lack of material to doubt activities should not lead to refusal of registration. The matter was remanded for reconsideration by the Ld.CIT in accordance with the law, granting the appellant&#039;s grounds for statistical purposes.</description>
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      <description>The appeal was allowed as the Ld.CIT erred in denying registration under section 12AA of the Income Tax Act, 1961 without proper examination of the genuineness of the objects and following due procedure. The Tribunal emphasized that lack of material to doubt activities should not lead to refusal of registration. The matter was remanded for reconsideration by the Ld.CIT in accordance with the law, granting the appellant&#039;s grounds for statistical purposes.</description>
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