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    <title>2019 (4) TMI 1291 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, directing a fresh examination by the CIT(E) for recognition under section 80G of the Income Tax Act. The rejection based solely on the absence of specific dates and places in the charitable activities details was deemed inadequate. The Tribunal highlighted the prior registration under section 12AA as indicative of charitable purposes, requiring a fair opportunity for the assessee to present their case. The decision emphasized aligning the assessment of the 80G application with the granted registration under section 12AA for a comprehensive review.</description>
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      <description>The Tribunal allowed the appeal, directing a fresh examination by the CIT(E) for recognition under section 80G of the Income Tax Act. The rejection based solely on the absence of specific dates and places in the charitable activities details was deemed inadequate. The Tribunal highlighted the prior registration under section 12AA as indicative of charitable purposes, requiring a fair opportunity for the assessee to present their case. The decision emphasized aligning the assessment of the 80G application with the granted registration under section 12AA for a comprehensive review.</description>
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