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    <description>ITAT DELHI - AT set aside the impugned rejection and allowed the appeal, granting approval under section 80G(5)(iii) for the period applied for. Although the assessee conducted education and healthcare for underprivileged communities and had negligible receipts and no donations in FY 2022-23 and 2023-24, the tribunal found the charitable objective and intent not questionable and, in the interests of justice and the welfare purpose of section 80G, approved the application.</description>
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      <description>ITAT DELHI - AT set aside the impugned rejection and allowed the appeal, granting approval under section 80G(5)(iii) for the period applied for. Although the assessee conducted education and healthcare for underprivileged communities and had negligible receipts and no donations in FY 2022-23 and 2023-24, the tribunal found the charitable objective and intent not questionable and, in the interests of justice and the welfare purpose of section 80G, approved the application.</description>
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