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    <title>2023 (8) TMI 149 - ITAT SURAT</title>
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    <description>The Tribunal remanded the issue of registration under Section 12AB back to the ld. CIT(E) for reconsideration, emphasizing the need for a detailed examination of the trust&#039;s charitable activities. The ld. CIT(E) was directed to allow the assessee an opportunity to present further evidence. The appeal of the assessee was allowed for statistical purposes, stressing the importance of scrutinizing both the objects and activities of the trust in such cases.</description>
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      <description>The Tribunal remanded the issue of registration under Section 12AB back to the ld. CIT(E) for reconsideration, emphasizing the need for a detailed examination of the trust&#039;s charitable activities. The ld. CIT(E) was directed to allow the assessee an opportunity to present further evidence. The appeal of the assessee was allowed for statistical purposes, stressing the importance of scrutinizing both the objects and activities of the trust in such cases.</description>
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