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    <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s order denying registration under s. 80G(5) of the Income Tax Act. The Tribunal emphasized the need for a fair opportunity for the assessee to present evidence and arguments. It directed a fresh consideration by the Competent Authority within three months, highlighting the importance of factual accuracy and adherence to legal requirements in the approval process under s. 80G.</description>
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      <description>The Tribunal allowed the appeal, setting aside the Commissioner&#039;s order denying registration under s. 80G(5) of the Income Tax Act. The Tribunal emphasized the need for a fair opportunity for the assessee to present evidence and arguments. It directed a fresh consideration by the Competent Authority within three months, highlighting the importance of factual accuracy and adherence to legal requirements in the approval process under s. 80G.</description>
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