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    <title>2010 (3) TMI 887 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee against the rejection of the registration application under section 12AA. The Tribunal directed the Commissioner of Income Tax to grant registration under section 12A, noting that the charitable nature of the trust&#039;s objects was not in dispute. The Tribunal emphasized that perpetual succession in trustee appointments does not disqualify a trust from registration if the objects are charitable and there is no violation of the trust deed.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee against the rejection of the registration application under section 12AA. The Tribunal directed the Commissioner of Income Tax to grant registration under section 12A, noting that the charitable nature of the trust&#039;s objects was not in dispute. The Tribunal emphasized that perpetual succession in trustee appointments does not disqualify a trust from registration if the objects are charitable and there is no violation of the trust deed.</description>
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