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    <title>2022 (1) TMI 883 - ITAT DELHI</title>
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    <description>The Appellate Tribunal remanded the matter back to the Commissioner of Income Tax (Exemption) or another competent authority for a fresh examination after finding the denial of registration under section 12AA of the Income Tax Act, 1961 to be lacking in clarity and consideration of the assessee&#039;s main objectives. The Tribunal set aside the impugned order and directed the assessee to provide all relevant facts for a detailed reconsideration. The appeal was allowed for statistical purposes, emphasizing the importance of thorough examination before denying registration under section 12AA.</description>
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      <description>The Appellate Tribunal remanded the matter back to the Commissioner of Income Tax (Exemption) or another competent authority for a fresh examination after finding the denial of registration under section 12AA of the Income Tax Act, 1961 to be lacking in clarity and consideration of the assessee&#039;s main objectives. The Tribunal set aside the impugned order and directed the assessee to provide all relevant facts for a detailed reconsideration. The appeal was allowed for statistical purposes, emphasizing the importance of thorough examination before denying registration under section 12AA.</description>
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