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    <title>2025 (6) TMI 144 - ITAT PUNE</title>
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    <description>ITAT PUNE allowed the assessee&#039;s appeal for statistical purposes regarding an application for 80G approval. The assessee had failed to respond to a show cause notice and filed the application under the wrong section. The Tribunal found that a coordinate bench had previously remanded a related matter concerning the assessee&#039;s 12A registration application back to CIT(E) for fresh consideration. Given the similar facts and consequential nature of the 80G application, ITAT restored the matter to CIT(E) with directions to grant one final opportunity to the assessee to substantiate its case and decide afresh per fact and law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=772031</link>
      <description>ITAT PUNE allowed the assessee&#039;s appeal for statistical purposes regarding an application for 80G approval. The assessee had failed to respond to a show cause notice and filed the application under the wrong section. The Tribunal found that a coordinate bench had previously remanded a related matter concerning the assessee&#039;s 12A registration application back to CIT(E) for fresh consideration. Given the similar facts and consequential nature of the 80G application, ITAT restored the matter to CIT(E) with directions to grant one final opportunity to the assessee to substantiate its case and decide afresh per fact and law.</description>
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