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    <title>2018 (12) TMI 200 - ITAT DELHI</title>
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    <description>The tribunal allowed both appeals filed by the assessee, setting aside the orders for rejection of registration under sections 12AA and 80G(5)(vi) of the Income Tax Act, 1961. The tribunal recognized the role of M/s ASPAM Foundation in fulfilling the social objectives of the society and granted relief to the assessee based on the explanations and documentary evidence provided. The matter was remanded for further consideration by the Commissioner.</description>
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      <description>The tribunal allowed both appeals filed by the assessee, setting aside the orders for rejection of registration under sections 12AA and 80G(5)(vi) of the Income Tax Act, 1961. The tribunal recognized the role of M/s ASPAM Foundation in fulfilling the social objectives of the society and granted relief to the assessee based on the explanations and documentary evidence provided. The matter was remanded for further consideration by the Commissioner.</description>
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