Tribunal to Reassess Charitable Registration Eligibility u/s 12AA Following Commissioner's Dissatisfaction; ITAT to Review Case.

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....Charitable activity - eligibility for registration u/s 12AA - commissioner considering all the factual aspects recorded his dis-satisfaction u/s 12AA(1). Tribunal requires to pass speaking order to give a factual finding as to how the Commissioner erred in appreciating the materials placed before him - Matter restored before ITAT....