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    <title>2021 (5) TMI 357 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal set aside the Commissioner&#039;s rejection of registration under sections 12A and 80G of the Income Tax Act due to the Assessee&#039;s failure to comply with submission requirements. Acknowledging the impact of the Covid-19 pandemic on the Assessee&#039;s participation, the Tribunal remanded the cases for fresh consideration, emphasizing the importance of providing the Assessee with reasonable opportunities to present its case. The appeals were allowed for statistical purposes, underscoring the significance of meeting submission criteria and considering external factors in registration applications under the Income Tax Act.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s rejection of registration under sections 12A and 80G of the Income Tax Act due to the Assessee&#039;s failure to comply with submission requirements. Acknowledging the impact of the Covid-19 pandemic on the Assessee&#039;s participation, the Tribunal remanded the cases for fresh consideration, emphasizing the importance of providing the Assessee with reasonable opportunities to present its case. The appeals were allowed for statistical purposes, underscoring the significance of meeting submission criteria and considering external factors in registration applications under the Income Tax Act.</description>
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