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    <title>2022 (3) TMI 1067 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal against the CIT(A) order for the assessment year 2018-19. The Tribunal directed the Assessing Officer to allow the expenditure disallowed by the CIT(A), treating the remaining income as surplus for taxation. The decision emphasized the proper treatment of expenditure for charitable activities and surplus income under relevant tax provisions, even without specific registrations.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal against the CIT(A) order for the assessment year 2018-19. The Tribunal directed the Assessing Officer to allow the expenditure disallowed by the CIT(A), treating the remaining income as surplus for taxation. The decision emphasized the proper treatment of expenditure for charitable activities and surplus income under relevant tax provisions, even without specific registrations.</description>
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