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    <title>2020 (5) TMI 166 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the rejection of registration under section 12AA of the Income-tax Act, 1961. The Tribunal emphasized the importance of complying with legal requirements and producing necessary documents for registration. The decision highlighted discrepancies in the assessment of the establishment date and the need for proper documentation under the West Bengal Societies Registration Act, 1961. The case was remanded for reevaluation, stressing the significance of adhering to statutory rules for registration purposes.</description>
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      <description>The Tribunal allowed the appeal, setting aside the rejection of registration under section 12AA of the Income-tax Act, 1961. The Tribunal emphasized the importance of complying with legal requirements and producing necessary documents for registration. The decision highlighted discrepancies in the assessment of the establishment date and the need for proper documentation under the West Bengal Societies Registration Act, 1961. The case was remanded for reevaluation, stressing the significance of adhering to statutory rules for registration purposes.</description>
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