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    <title>2018 (3) TMI 1893 - ITAT AGRA</title>
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    <description>The Tribunal held that the CIT(E) erred in rejecting the application for approval under section 80G(5)(vi) of the Income Tax Act without providing a reasonable opportunity of hearing. The Tribunal found the rejection order to be based on conjectures and surmises, lacking legal merit. Relying on precedents, the Tribunal overturned the decision, directing immediate approval under section 80G for the appellant. The appeal was allowed, and no additional issues were addressed.</description>
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      <description>The Tribunal held that the CIT(E) erred in rejecting the application for approval under section 80G(5)(vi) of the Income Tax Act without providing a reasonable opportunity of hearing. The Tribunal found the rejection order to be based on conjectures and surmises, lacking legal merit. Relying on precedents, the Tribunal overturned the decision, directing immediate approval under section 80G for the appellant. The appeal was allowed, and no additional issues were addressed.</description>
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