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    <title>2012 (11) TMI 511 - ITAT, BANGALORE</title>
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    <description>The tribunal allowed the appeal, setting aside the rejection of registration under Section 12AA of the Income Tax Act. It held that the assessee&#039;s trust served the general public and fulfilled its charitable purpose of providing education to all, irrespective of community. The tribunal emphasized that the focus should be on the genuineness of activities and charitable nature of objects rather than speculation. The assessee was granted registration under Section 12AA, highlighting the trust&#039;s commitment to imparting education to all sections of society.</description>
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      <link>https://www.taxtmi.com/caselaws?id=218496</link>
      <description>The tribunal allowed the appeal, setting aside the rejection of registration under Section 12AA of the Income Tax Act. It held that the assessee&#039;s trust served the general public and fulfilled its charitable purpose of providing education to all, irrespective of community. The tribunal emphasized that the focus should be on the genuineness of activities and charitable nature of objects rather than speculation. The assessee was granted registration under Section 12AA, highlighting the trust&#039;s commitment to imparting education to all sections of society.</description>
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      <pubDate>Fri, 31 Aug 2012 00:00:00 +0530</pubDate>
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