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    <title>2012 (2) TMI 63 - ITAT, CHENNAI</title>
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    <description>The Tribunal directed the CIT to grant registration under section 12AA of the Income Tax Act, 1961 to a charitable trust established by cardiologists for developing the STEMI program. The Tribunal emphasized that the trust&#039;s charitable intent and activities should be evaluated during operation, with the option to revoke registration if charitable activities were not conducted as intended. The decision underscored the significance of verifying charitable activities post-registration and allowed the appeal, instructing the registration grant.</description>
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      <description>The Tribunal directed the CIT to grant registration under section 12AA of the Income Tax Act, 1961 to a charitable trust established by cardiologists for developing the STEMI program. The Tribunal emphasized that the trust&#039;s charitable intent and activities should be evaluated during operation, with the option to revoke registration if charitable activities were not conducted as intended. The decision underscored the significance of verifying charitable activities post-registration and allowed the appeal, instructing the registration grant.</description>
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