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    <title>2010 (3) TMI 810 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal allowed the appeal of the assessee-trust, overturning the Commissioner&#039;s decision to reject the registration application under section 12AA of the Income-tax Act, 1961. The Tribunal found that the trust&#039;s main charitable objective, focusing on educational activities, justified granting registration despite operational issues related to running a school without permission. The trust was deemed genuine, complying with the law through belated filing of returns and conducting charitable educational activities. Therefore, the Tribunal directed the Commissioner to register the trust under section 12AA.</description>
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      <title>2010 (3) TMI 810 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=208187</link>
      <description>The Appellate Tribunal allowed the appeal of the assessee-trust, overturning the Commissioner&#039;s decision to reject the registration application under section 12AA of the Income-tax Act, 1961. The Tribunal found that the trust&#039;s main charitable objective, focusing on educational activities, justified granting registration despite operational issues related to running a school without permission. The trust was deemed genuine, complying with the law through belated filing of returns and conducting charitable educational activities. Therefore, the Tribunal directed the Commissioner to register the trust under section 12AA.</description>
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      <pubDate>Fri, 19 Mar 2010 00:00:00 +0530</pubDate>
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