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    <title>2025 (8) TMI 1673 - ITAT HYDERABAD</title>
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    <description>ITAT HYDERABAD - AT set aside the CIT(E)&#039;s denial of registration under section 80G and allowed the appeal for statistical purposes, directing the CIT(E) to reconsider the application. The tribunal found the initial rejection was partly technical (incorrect code in Form 10AB) and should have prompted a direction to file the correct application if within the statutory time, and partly contrary to record, since the assessee operates a 150-bed hospital and holds valid registration under section 12A. The matter is remitted for fresh consideration on merits.</description>
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      <description>ITAT HYDERABAD - AT set aside the CIT(E)&#039;s denial of registration under section 80G and allowed the appeal for statistical purposes, directing the CIT(E) to reconsider the application. The tribunal found the initial rejection was partly technical (incorrect code in Form 10AB) and should have prompted a direction to file the correct application if within the statutory time, and partly contrary to record, since the assessee operates a 150-bed hospital and holds valid registration under section 12A. The matter is remitted for fresh consideration on merits.</description>
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