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    <title>2014 (1) TMI 761 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court directed the Commissioner of Income Tax to grant registration under Section 12AA to the trust, emphasizing that registration should be based on the genuineness of objects rather than the commencement of charitable activities. The Court dismissed the appeal, stating it did not raise any substantial question of law, and no costs were awarded. The Court distinguished other cases referenced by the revenue&#039;s counsel, highlighting the importance of focusing on the trust&#039;s objectives for registration purposes.</description>
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      <description>The High Court directed the Commissioner of Income Tax to grant registration under Section 12AA to the trust, emphasizing that registration should be based on the genuineness of objects rather than the commencement of charitable activities. The Court dismissed the appeal, stating it did not raise any substantial question of law, and no costs were awarded. The Court distinguished other cases referenced by the revenue&#039;s counsel, highlighting the importance of focusing on the trust&#039;s objectives for registration purposes.</description>
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