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    <title>2014 (2) TMI 306 - ITAT AMRITSAR</title>
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    <description>The Tribunal upheld the CIT-II&#039;s decision to deny registration under Section 12AA of the Income-tax Act to a trust constituted by family members. The trust&#039;s limited charitable activities and control within the family raised doubts about its eligibility for registration. Despite arguments citing legal precedents, the Tribunal found the trust failed to demonstrate genuine charitable activities, leading to the dismissal of the appeal.</description>
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      <description>The Tribunal upheld the CIT-II&#039;s decision to deny registration under Section 12AA of the Income-tax Act to a trust constituted by family members. The trust&#039;s limited charitable activities and control within the family raised doubts about its eligibility for registration. Despite arguments citing legal precedents, the Tribunal found the trust failed to demonstrate genuine charitable activities, leading to the dismissal of the appeal.</description>
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