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    <title>2019 (6) TMI 729 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal allowed the appeal against the rejection of the application for exemption u/s 10(23C) by the Commissioner of Income Tax (Exemptions). The rejection was based on non-educational objects in the society&#039;s objectives. The Tribunal held that barring the applicant from reapplying after amending objects and meeting criteria would be unjustified. It directed a fresh consideration of the application, emphasizing support for the educational institution. The appeal was allowed for statistical purposes, ensuring a fair opportunity for the assessee in the decision-making process.</description>
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      <description>The Tribunal allowed the appeal against the rejection of the application for exemption u/s 10(23C) by the Commissioner of Income Tax (Exemptions). The rejection was based on non-educational objects in the society&#039;s objectives. The Tribunal held that barring the applicant from reapplying after amending objects and meeting criteria would be unjustified. It directed a fresh consideration of the application, emphasizing support for the educational institution. The appeal was allowed for statistical purposes, ensuring a fair opportunity for the assessee in the decision-making process.</description>
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