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    <title>2022 (3) TMI 1346 - ITAT PATNA</title>
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    <description>The Tribunal set aside the CIT(E)&#039;s rejection of the registration application under sections 12AA and 80G, citing discrepancies and procedural fairness concerns. The matter was remanded for reconsideration, emphasizing the need for a thorough review and providing the assessee with an opportunity to submit additional documents. The Tribunal highlighted the CIT(E)&#039;s limited jurisdiction to assess the trust&#039;s objects&#039; genuineness and activities for registration purposes. Both appeals of the assessee were allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the CIT(E)&#039;s rejection of the registration application under sections 12AA and 80G, citing discrepancies and procedural fairness concerns. The matter was remanded for reconsideration, emphasizing the need for a thorough review and providing the assessee with an opportunity to submit additional documents. The Tribunal highlighted the CIT(E)&#039;s limited jurisdiction to assess the trust&#039;s objects&#039; genuineness and activities for registration purposes. Both appeals of the assessee were allowed for statistical purposes.</description>
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