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    <title>2025 (7) TMI 812 - ITAT JAIPUR</title>
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    <description>ITAT Jaipur allowed the appeal and remanded the matter to CIT(E) for fresh consideration. The assessee&#039;s application for registration under section 12AB was initially rejected due to discrepancies in dissolution clause, activities benefiting particular community, and non-genuine activities. The tribunal found these defects curable in nature, noting the trust operated as charitable since 1963 and previously availed benefits under sections 11 and 12. The rejection occurred because the assessee failed to provide complete documentation in response to CIT(E)&#039;s letter. The tribunal granted another opportunity to establish the case on merits before CIT(E).</description>
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    <pubDate>Mon, 26 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (7) TMI 812 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=774744</link>
      <description>ITAT Jaipur allowed the appeal and remanded the matter to CIT(E) for fresh consideration. The assessee&#039;s application for registration under section 12AB was initially rejected due to discrepancies in dissolution clause, activities benefiting particular community, and non-genuine activities. The tribunal found these defects curable in nature, noting the trust operated as charitable since 1963 and previously availed benefits under sections 11 and 12. The rejection occurred because the assessee failed to provide complete documentation in response to CIT(E)&#039;s letter. The tribunal granted another opportunity to establish the case on merits before CIT(E).</description>
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