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    <title>2025 (5) TMI 1667 - ITAT PUNE</title>
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    <description>ITAT Pune remanded the matter to CIT(Exemption) after denial of registration u/s 12A and approval u/s 80G. The assessee failed to respond to the second notice regarding discrepancies, leading to rejection of the application and cancellation of provisional registration. The CIT(Exemption) did not consider the adjournment application filed by the assessee. ITAT directed CIT(Exemption) to grant one final opportunity to the assessee to substantiate its case by filing requisite details and decide the matter afresh according to facts and law.</description>
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      <description>ITAT Pune remanded the matter to CIT(Exemption) after denial of registration u/s 12A and approval u/s 80G. The assessee failed to respond to the second notice regarding discrepancies, leading to rejection of the application and cancellation of provisional registration. The CIT(Exemption) did not consider the adjournment application filed by the assessee. ITAT directed CIT(Exemption) to grant one final opportunity to the assessee to substantiate its case by filing requisite details and decide the matter afresh according to facts and law.</description>
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