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    <title>2021 (12) TMI 364 - ITAT DELHI</title>
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    <description>The appeal against the rejection of registration under section 12AA of the Income Tax Act, 1961 was allowed for statistical purposes. The order rejecting registration was set aside, and the case was remanded back to the CIT (Exemption) for a more comprehensive review. The Tribunal stressed the importance of full participation by the assessee, submission of all necessary documents, and proper compliance to prove charitable activities for registration. The decision highlighted the need for a fair opportunity for the assessee to present their case and emphasized the responsibility of the assessee in meeting the requirements for registration.</description>
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      <description>The appeal against the rejection of registration under section 12AA of the Income Tax Act, 1961 was allowed for statistical purposes. The order rejecting registration was set aside, and the case was remanded back to the CIT (Exemption) for a more comprehensive review. The Tribunal stressed the importance of full participation by the assessee, submission of all necessary documents, and proper compliance to prove charitable activities for registration. The decision highlighted the need for a fair opportunity for the assessee to present their case and emphasized the responsibility of the assessee in meeting the requirements for registration.</description>
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