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    <title>2025 (9) TMI 706 - ITAT DELHI</title>
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    <description>ITAT DELHI - AT set aside the CIT(E)&#039;s order rejecting registration under section 12A(1)(ac)(iii) and approval under section 80G, finding the Ld. CIT(E) had based the decision on incorrect and incomplete facts and had not properly appreciated the trust&#039;s objectives. The matter is remanded to the file of the Ld. CIT(E) for fresh consideration of registration under section 12A(1)(ac)(iii). The assessee&#039;s appeal is allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=778217</link>
      <description>ITAT DELHI - AT set aside the CIT(E)&#039;s order rejecting registration under section 12A(1)(ac)(iii) and approval under section 80G, finding the Ld. CIT(E) had based the decision on incorrect and incomplete facts and had not properly appreciated the trust&#039;s objectives. The matter is remanded to the file of the Ld. CIT(E) for fresh consideration of registration under section 12A(1)(ac)(iii). The assessee&#039;s appeal is allowed for statistical purposes.</description>
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      <pubDate>Thu, 16 Jan 2025 00:00:00 +0530</pubDate>
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