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    <title>2021 (8) TMI 764 - ITAT AMRITSAR</title>
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    <description>The Tribunal allowed the appeal, remanding the matter to the CIT(Exemption) for a fresh examination of the registration application under section 12AA of the Income Tax Act. Emphasizing the principles of natural justice, the Tribunal directed the CIT to consider jurisdiction, review evidence, assess the society&#039;s objectives, and ensure the assessee&#039;s participation. The appeal was treated as allowed for statistical purposes, stressing the significance of providing adequate opportunities for the assessee to present their case effectively.</description>
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      <description>The Tribunal allowed the appeal, remanding the matter to the CIT(Exemption) for a fresh examination of the registration application under section 12AA of the Income Tax Act. Emphasizing the principles of natural justice, the Tribunal directed the CIT to consider jurisdiction, review evidence, assess the society&#039;s objectives, and ensure the assessee&#039;s participation. The appeal was treated as allowed for statistical purposes, stressing the significance of providing adequate opportunities for the assessee to present their case effectively.</description>
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