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    <title>2025 (7) TMI 16 - ITAT PUNE</title>
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    <description>Rejection of a charitable registration application was set aside because the record showed that the assessee&#039;s compliance issues, including post facto approval sought from the Charity Commissioner, had not been fully examined and a fair opportunity to respond had not been afforded. The Tribunal held that final refusal was not justified at that stage and that supporting material should be considered before any fresh determination. The matter was remanded for reconsideration of the registration application after granting reasonable opportunity of hearing.</description>
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      <description>Rejection of a charitable registration application was set aside because the record showed that the assessee&#039;s compliance issues, including post facto approval sought from the Charity Commissioner, had not been fully examined and a fair opportunity to respond had not been afforded. The Tribunal held that final refusal was not justified at that stage and that supporting material should be considered before any fresh determination. The matter was remanded for reconsideration of the registration application after granting reasonable opportunity of hearing.</description>
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