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    <title>2018 (11) TMI 584 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the CIT (Exemptions) rejection of registration under section 12AA of the Income-Tax Act. It directed a fresh consideration of the application, emphasizing the assessee&#039;s status as a statutory authority and the need for further evidence to support its charitable activities. The Tribunal highlighted the failure of the CIT to address the nature of the assessee correctly and ordered a reevaluation based on the presented facts.</description>
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      <description>The Tribunal allowed the appeal, setting aside the CIT (Exemptions) rejection of registration under section 12AA of the Income-Tax Act. It directed a fresh consideration of the application, emphasizing the assessee&#039;s status as a statutory authority and the need for further evidence to support its charitable activities. The Tribunal highlighted the failure of the CIT to address the nature of the assessee correctly and ordered a reevaluation based on the presented facts.</description>
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