ITAT restores application for registration of charitable trust rejected by CIT without considering details filed by trust

INCOME TAX : Where Commissioner (Exemption) rejected application of assessee by taking view that assessee-trust failed to file documentary evidence about genuineness of activities in consonance with object, since assessee-trust had furnished requisite detail and instead of referring all those documentary evidences, he rejected application of assessee-trust, it would be appropriate to set aside impugned order of Commissioner (Exemption) and restore matter back to file of Commissioner (Exemption)

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