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    <title>2025 (12) TMI 393 - ITAT DELHI</title>
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    <description>ITAT Delhi set aside the order of CIT(E) rejecting the assessee&#039;s application for approval u/s 80G on the ground of non-availability of information. The Tribunal noted that the assessee had complied with earlier notices and that non-compliance with the recent notices was due to unavoidable circumstances. Holding that rejection solely for want of information, without affording adequate opportunity, was unjustified, ITAT remanded the matter to CIT(E) to obtain relevant details from the assessee and reconsider the application for 80G approval in accordance with law. The appeal was allowed for statistical purposes.</description>
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      <title>2025 (12) TMI 393 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=782853</link>
      <description>ITAT Delhi set aside the order of CIT(E) rejecting the assessee&#039;s application for approval u/s 80G on the ground of non-availability of information. The Tribunal noted that the assessee had complied with earlier notices and that non-compliance with the recent notices was due to unavoidable circumstances. Holding that rejection solely for want of information, without affording adequate opportunity, was unjustified, ITAT remanded the matter to CIT(E) to obtain relevant details from the assessee and reconsider the application for 80G approval in accordance with law. The appeal was allowed for statistical purposes.</description>
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