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    <title>2022 (3) TMI 1279 - ITAT CHANDIGARH</title>
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    <description>The Tribunal found the rejection of the assessee&#039;s application for registration under section 80G of the Income Tax Act by the Commissioner of Income Tax (Exemptions) to be incorrect. Despite previous rejections, the trust&#039;s charitable activities were deemed genuine, focusing on human development and societal welfare. The Tribunal directed the Commissioner to grant approval under section 80G, emphasizing that the rejection lacked sufficient grounds to establish non-charitable activities.</description>
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      <description>The Tribunal found the rejection of the assessee&#039;s application for registration under section 80G of the Income Tax Act by the Commissioner of Income Tax (Exemptions) to be incorrect. Despite previous rejections, the trust&#039;s charitable activities were deemed genuine, focusing on human development and societal welfare. The Tribunal directed the Commissioner to grant approval under section 80G, emphasizing that the rejection lacked sufficient grounds to establish non-charitable activities.</description>
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