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    <title>2025 (2) TMI 114 - ITAT MUMBAI</title>
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    <description>ITAT MUMBAI - AT held that the rejection of the application for final registration under s.80G(5) was prima facie due to an inadvertent selection of an incorrect section code and the assessee being deprived of a hearing. The matter was remitted to the file of CIT(E) with directions to grant final approval under clause (iii) to the first proviso to s.80G(5) if the assessee is otherwise found eligible. The appeal is allowed for statistical purposes.</description>
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      <description>ITAT MUMBAI - AT held that the rejection of the application for final registration under s.80G(5) was prima facie due to an inadvertent selection of an incorrect section code and the assessee being deprived of a hearing. The matter was remitted to the file of CIT(E) with directions to grant final approval under clause (iii) to the first proviso to s.80G(5) if the assessee is otherwise found eligible. The appeal is allowed for statistical purposes.</description>
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