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    <title>2025 (7) TMI 1991 - ITAT RAJKOT</title>
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    <description>Objects referring expressly to the Rajput Kshatriya Samaj raise the question whether the trust&#039;s purposes are confined to a particular community as contemplated by clause (d) below the explanation to section 12AB(4); on available record the drafted objects appear confined but the factual determination cannot be completed without the assessee&#039;s proffered audit reports, expenditure proofs and activity evidence. Consequently, rather than sustain a final rejection, the tribunal allowed remittal for fresh consideration and ordered the registering authority to admit and examine the additional evidence and decide registration in accordance with law.</description>
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      <description>Objects referring expressly to the Rajput Kshatriya Samaj raise the question whether the trust&#039;s purposes are confined to a particular community as contemplated by clause (d) below the explanation to section 12AB(4); on available record the drafted objects appear confined but the factual determination cannot be completed without the assessee&#039;s proffered audit reports, expenditure proofs and activity evidence. Consequently, rather than sustain a final rejection, the tribunal allowed remittal for fresh consideration and ordered the registering authority to admit and examine the additional evidence and decide registration in accordance with law.</description>
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