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    <title>2025 (8) TMI 584 - ITAT BANGALORE</title>
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    <description>Denial of registration under section 80G was set aside because the authority did not properly examine the assessee&#039;s documentary evidence and submissions. The record also left it unclear whether all relevant material relied on by the assessee had been before the authority when the application was decided. Fresh consideration was therefore required, and the application was remitted to the CIT(Exemption) to be decided anew in accordance with law after taking the submissions and documentary evidence into account.</description>
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      <description>Denial of registration under section 80G was set aside because the authority did not properly examine the assessee&#039;s documentary evidence and submissions. The record also left it unclear whether all relevant material relied on by the assessee had been before the authority when the application was decided. Fresh consideration was therefore required, and the application was remitted to the CIT(Exemption) to be decided anew in accordance with law after taking the submissions and documentary evidence into account.</description>
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