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    <title>2025 (3) TMI 81 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal set aside the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which rejected applications for renewal of registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The Tribunal found that the Commissioner failed to consider the assessee&#039;s timely submissions and documents. It ordered the matters be remanded for fresh adjudication, emphasizing the need for proper verification and adherence to principles of natural justice, thus allowing the appeals for statistical purposes.</description>
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      <description>The Appellate Tribunal set aside the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which rejected applications for renewal of registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5)(iii) of the Income Tax Act, 1961. The Tribunal found that the Commissioner failed to consider the assessee&#039;s timely submissions and documents. It ordered the matters be remanded for fresh adjudication, emphasizing the need for proper verification and adherence to principles of natural justice, thus allowing the appeals for statistical purposes.</description>
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