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    <title>2013 (1) TMI 1029 - ITAT JAIPUR</title>
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    <description>The Appellate Tribunal ITAT Jaipur set aside the orders of the Ld. CIT, Jaipur-II, Jaipur regarding denial of registration under section 12AA of the IT Act and approval under section 80G(5) of the Act. The Tribunal remitted the matter back for fresh examination, emphasizing the need to assess the genuineness of the charitable activities of the Trust rather than focusing solely on the execution of activities. The Tribunal instructed a reevaluation of both the registration under section 12AA and approval under section 80G, ensuring a fair opportunity for the assessee to present their case.</description>
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    <pubDate>Fri, 18 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=300165</link>
      <description>The Appellate Tribunal ITAT Jaipur set aside the orders of the Ld. CIT, Jaipur-II, Jaipur regarding denial of registration under section 12AA of the IT Act and approval under section 80G(5) of the Act. The Tribunal remitted the matter back for fresh examination, emphasizing the need to assess the genuineness of the charitable activities of the Trust rather than focusing solely on the execution of activities. The Tribunal instructed a reevaluation of both the registration under section 12AA and approval under section 80G, ensuring a fair opportunity for the assessee to present their case.</description>
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      <pubDate>Fri, 18 Jan 2013 00:00:00 +0530</pubDate>
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