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    <description>ITAT Pune allowed the assessee&#039;s appeal against rejection of registration application under section 12A(1)(ac)(vi). The CIT(E) had rejected the application due to wrong section code selection in Form 10AB e-filing and non-response to show cause notice. The assessee admitted inadvertent error and unintentional non-compliance due to overlooking online notice. ITAT restored the matter to CIT(E) with direction to grant final opportunity for substantiation and decide afresh treating application as filed under correct section.</description>
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      <description>ITAT Pune allowed the assessee&#039;s appeal against rejection of registration application under section 12A(1)(ac)(vi). The CIT(E) had rejected the application due to wrong section code selection in Form 10AB e-filing and non-response to show cause notice. The assessee admitted inadvertent error and unintentional non-compliance due to overlooking online notice. ITAT restored the matter to CIT(E) with direction to grant final opportunity for substantiation and decide afresh treating application as filed under correct section.</description>
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