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    <title>2013 (8) TMI 407 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeals, reversing the Commissioner&#039;s orders and reinstating the registration of the trusts under Section 12AA of the Income Tax Act, 1961. The Tribunal found that the modifications to the trust deeds did not alter the charitable nature of the trusts, and there was insufficient evidence to prove the activities were not genuine. Additionally, the Tribunal determined that the trust had followed legal procedures and that the donations made were genuine and aligned with the charitable objectives of the trust.</description>
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      <description>The Tribunal allowed the appeals, reversing the Commissioner&#039;s orders and reinstating the registration of the trusts under Section 12AA of the Income Tax Act, 1961. The Tribunal found that the modifications to the trust deeds did not alter the charitable nature of the trusts, and there was insufficient evidence to prove the activities were not genuine. Additionally, the Tribunal determined that the trust had followed legal procedures and that the donations made were genuine and aligned with the charitable objectives of the trust.</description>
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      <pubDate>Fri, 02 Aug 2013 00:00:00 +0530</pubDate>
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