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    <title>2014 (1) TMI 1032 - ITAT HYDERABAD</title>
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    <description>The ITAT allowed the assessee&#039;s appeals, directing the DIT(E) to grant registration under section 12AA and approval under section 80G(5)(vi) based on the trust&#039;s compliance with statutory conditions. The ITAT found the DIT(E)&#039;s reasoning flawed regarding activities outside India and mixed objectives, emphasizing that having both charitable and religious aims does not preclude registration under section 12AA as long as activities align with charitable purposes defined in the Act.</description>
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      <description>The ITAT allowed the assessee&#039;s appeals, directing the DIT(E) to grant registration under section 12AA and approval under section 80G(5)(vi) based on the trust&#039;s compliance with statutory conditions. The ITAT found the DIT(E)&#039;s reasoning flawed regarding activities outside India and mixed objectives, emphasizing that having both charitable and religious aims does not preclude registration under section 12AA as long as activities align with charitable purposes defined in the Act.</description>
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      <pubDate>Fri, 17 Jan 2014 00:00:00 +0530</pubDate>
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