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    <title>2025 (5) TMI 706 - ITAT JAIPUR</title>
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    <description>ITAT Jaipur remanded the matter to CIT(E) for fresh adjudication regarding denial of trust registration under section 12AB. The appellant trust received only two notices dated 06.09.2024 and 23.10.2024. The Bench adopted a lenient view, granting one more opportunity to the assessee to submit documents and argue before CIT(E). The matter was restored for fresh consideration with adequate hearing opportunity. The section 80G appeal was also consequentially remanded. Both appeals were allowed for statistical purposes.</description>
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      <title>2025 (5) TMI 706 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=770434</link>
      <description>ITAT Jaipur remanded the matter to CIT(E) for fresh adjudication regarding denial of trust registration under section 12AB. The appellant trust received only two notices dated 06.09.2024 and 23.10.2024. The Bench adopted a lenient view, granting one more opportunity to the assessee to submit documents and argue before CIT(E). The matter was restored for fresh consideration with adequate hearing opportunity. The section 80G appeal was also consequentially remanded. Both appeals were allowed for statistical purposes.</description>
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