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    <description>ITAT RAJKOT - AT directed the CIT(E) to examine the CONSTITUTION (SCHEDULED TRIBES) ORDER, 1950 to determine whether the trust&#039;s objects pertain to Scheduled Tribes (Bhil-Meena); if so, approval under section 80G(5)(iii) of the Income-tax Act, 1961 should be granted. The trust must submit the government notification and relevant evidence; it may adduce additional materials and be heard. The CIT(E) must pass a reasoned order after affording opportunity of hearing. The appeal is treated as allowed for statistical purposes.</description>
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