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    <title>2025 (9) TMI 160 - ITAT HYDERABAD</title>
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    <description>ITAT, Hyderabad held the assessee&#039;s Form 10AB was filed within limitation, rejecting the CIT(E)&#039;s view that provisional registration commencement date controlled limitation. The Tribunal set aside the CIT(E) order and remanded the matter for fresh consideration of the assessee&#039;s application for regular registration/approval under section 80G on merits, directing the CIT(E) to examine all relevant facts, details and records.</description>
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      <description>ITAT, Hyderabad held the assessee&#039;s Form 10AB was filed within limitation, rejecting the CIT(E)&#039;s view that provisional registration commencement date controlled limitation. The Tribunal set aside the CIT(E) order and remanded the matter for fresh consideration of the assessee&#039;s application for regular registration/approval under section 80G on merits, directing the CIT(E) to examine all relevant facts, details and records.</description>
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