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ITAT allowed the appellant's appeal, directing CIT(Exemptions) to grant 80G approval. The tribunal determined that the educational institution's receipt of school bus fees, tuition fees, and exam fees does not invalidate its charitable purpose status. The court emphasized that section 11, 12, and 13 provisions regarding fund application should be examined during assessment proceedings, not during 80G approval. The tribunal found no material evidence to suggest the trust's activities were not genuine, and since the institution was established for charitable purposes under section 2(15) with prior 12A registration, the 80G approval should be granted as applied in form 10AB on 29/06/2024.