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    <title>2025 (4) TMI 850 - ITAT DELHI</title>
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    <description>Approval under section 80G was challenged on the ground that the trust&#039;s materials and evidence had not been properly considered. As the connected issue of registration under section 12A had already been set aside for fresh adjudication, the Tribunal treated the 80G approval issue as coterminous with that matter and held that the same course should follow. It therefore set aside the rejection of 80G approval and remanded the matter to the CIT(E) for fresh decision after granting reasonable opportunity and re-examining the evidence. The appeal was thus allowed for statistical purposes.</description>
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      <title>2025 (4) TMI 850 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=768936</link>
      <description>Approval under section 80G was challenged on the ground that the trust&#039;s materials and evidence had not been properly considered. As the connected issue of registration under section 12A had already been set aside for fresh adjudication, the Tribunal treated the 80G approval issue as coterminous with that matter and held that the same course should follow. It therefore set aside the rejection of 80G approval and remanded the matter to the CIT(E) for fresh decision after granting reasonable opportunity and re-examining the evidence. The appeal was thus allowed for statistical purposes.</description>
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      <pubDate>Fri, 21 Mar 2025 00:00:00 +0530</pubDate>
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