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    <title>2024 (4) TMI 95 - ORISSA HIGH COURT</title>
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    <description>The ITAT set aside the impugned order dated 16.03.2023, which rejected the petitioner&#039;s application for registration under Section 12AB of the Income Tax Act due to incorrect filing of Form-10A. The Tribunal found that the rejection violated principles of natural justice as no reasons were provided. The application is restored for reconsideration by the CIT (Exemption), Hyderabad, with instructions to offer the petitioner a reasonable opportunity for a hearing before making a decision. The writ petition is thus disposed of with these directions.</description>
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      <title>2024 (4) TMI 95 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=750914</link>
      <description>The ITAT set aside the impugned order dated 16.03.2023, which rejected the petitioner&#039;s application for registration under Section 12AB of the Income Tax Act due to incorrect filing of Form-10A. The Tribunal found that the rejection violated principles of natural justice as no reasons were provided. The application is restored for reconsideration by the CIT (Exemption), Hyderabad, with instructions to offer the petitioner a reasonable opportunity for a hearing before making a decision. The writ petition is thus disposed of with these directions.</description>
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