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    <title>2022 (7) TMI 633 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal concerning the denial of deduction under Chapter VI-A/Section 80-GGA for the assessment year 2014-15, as the appellant, an Association of Persons (AOP), was eligible for the deduction. The Tribunal directed the Assessing Officer to grant the deduction following precedent for charitable trusts. However, the second appeal challenging the denial of deduction and the merging of intimation under Section 143(1) was dismissed as the appellant chose to withdraw the appeal during the hearing, which was accepted by the Tribunal.</description>
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      <description>The Tribunal allowed the appeal concerning the denial of deduction under Chapter VI-A/Section 80-GGA for the assessment year 2014-15, as the appellant, an Association of Persons (AOP), was eligible for the deduction. The Tribunal directed the Assessing Officer to grant the deduction following precedent for charitable trusts. However, the second appeal challenging the denial of deduction and the merging of intimation under Section 143(1) was dismissed as the appellant chose to withdraw the appeal during the hearing, which was accepted by the Tribunal.</description>
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