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    <title>2024 (1) TMI 877 - ITAT SURAT</title>
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    <description>ITAT Surat allowed the appeal regarding rejection of application under section 80G(5) for non-compliance with prescribed time limits for filing Form 10AB. Following Delhi HC precedent in Vishwa Jagriti Mission case, the tribunal condoned the delay in filing Form 10AB and remitted the matter back to CIT(E) with directions to decide the application in accordance with law. The assessee was directed to file required details and documents before CIT(E) as requested.</description>
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