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    <title>2025 (8) TMI 588 - ITAT RAJKOT</title>
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    <description>ITAT RAJKOT held that the rejection of the application under section 80G(5)(iii) was due to a typographical error, as the assessee had mistakenly filed it under section 80G(5)(ii). The tribunal directed the assessee to file a fresh application under the correct provision, section 80G(5)(iii), in Form No. 10AB before the CIT(E). The CIT(E) was further directed to decide the application on merits in accordance with law. The appeal was allowed for statistical purposes.</description>
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      <title>2025 (8) TMI 588 - ITAT RAJKOT</title>
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      <description>ITAT RAJKOT held that the rejection of the application under section 80G(5)(iii) was due to a typographical error, as the assessee had mistakenly filed it under section 80G(5)(ii). The tribunal directed the assessee to file a fresh application under the correct provision, section 80G(5)(iii), in Form No. 10AB before the CIT(E). The CIT(E) was further directed to decide the application on merits in accordance with law. The appeal was allowed for statistical purposes.</description>
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