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    <title>2023 (2) TMI 1367 - ITAT MUMBAI</title>
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    <description>Rejection of charitable registration could not stand where the applicant was not given a meaningful opportunity to furnish specific particulars on the genuineness of its activities, including supporting details sought by the authority. The matter was set aside and remitted for fresh decision after adequate hearing. Refusal of approval under section 80G also failed because it was based on the same incomplete disclosure and the absence of registration, which itself had been remanded. That denial was likewise set aside and sent back for reconsideration on the existing record after proper opportunity to respond. No final determination was made on eligibility.</description>
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      <link>https://www.taxtmi.com/caselaws?id=459698</link>
      <description>Rejection of charitable registration could not stand where the applicant was not given a meaningful opportunity to furnish specific particulars on the genuineness of its activities, including supporting details sought by the authority. The matter was set aside and remitted for fresh decision after adequate hearing. Refusal of approval under section 80G also failed because it was based on the same incomplete disclosure and the absence of registration, which itself had been remanded. That denial was likewise set aside and sent back for reconsideration on the existing record after proper opportunity to respond. No final determination was made on eligibility.</description>
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