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    <title>2024 (6) TMI 520 - ITAT JAIPUR</title>
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    <description>ITAT Jaipur held that after withdrawal of Section 80G application, the portal&#039;s technical glitch preventing fresh application filing cannot deny assessee&#039;s statutory right. The tribunal observed that CIT(E) had magnanimity in allowing existing Form 10AC registration to continue until expiry despite withdrawal. Since approval was already granted on fresh Form AC dated 14.2.2024 and department failed to dispute assessee&#039;s technical difficulties, the appeal was disposed of directing that assessee can file fresh Section 80G application before CIT(E) Jaipur, even manually if portal issues persist, which must be decided per law.</description>
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    <pubDate>Thu, 02 May 2024 00:00:00 +0530</pubDate>
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      <title>2024 (6) TMI 520 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=753913</link>
      <description>ITAT Jaipur held that after withdrawal of Section 80G application, the portal&#039;s technical glitch preventing fresh application filing cannot deny assessee&#039;s statutory right. The tribunal observed that CIT(E) had magnanimity in allowing existing Form 10AC registration to continue until expiry despite withdrawal. Since approval was already granted on fresh Form AC dated 14.2.2024 and department failed to dispute assessee&#039;s technical difficulties, the appeal was disposed of directing that assessee can file fresh Section 80G application before CIT(E) Jaipur, even manually if portal issues persist, which must be decided per law.</description>
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      <pubDate>Thu, 02 May 2024 00:00:00 +0530</pubDate>
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