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    <title>2025 (3) TMI 1366 - ITAT PUNE</title>
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    <description>The Tribunal set aside the orders of the CIT, Exemption, Pune, concerning the rejection of the application for registration under section 12AB and the denial of approval under section 80G(5) of the Income Tax Act. It found that the assessee was not given adequate opportunity to present their case, as required by principles of natural justice. The Tribunal remanded both matters for reconsideration, directing the CIT to provide the assessee with another opportunity to furnish the necessary information for registration and approval.</description>
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