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    <title>2014 (4) TMI 830 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to remand the question of granting recognition under Section 80G(5) for fresh consideration by the Commissioner, emphasizing the examination of the trust&#039;s object and fund application. The Court also directed the Commissioner to make a fresh decision on the application of principles for registration under Section 12AA, ensuring compliance with the law and providing the assessee with an opportunity. The Tax Appeal was dismissed by the High Court.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to remand the question of granting recognition under Section 80G(5) for fresh consideration by the Commissioner, emphasizing the examination of the trust&#039;s object and fund application. The Court also directed the Commissioner to make a fresh decision on the application of principles for registration under Section 12AA, ensuring compliance with the law and providing the assessee with an opportunity. The Tax Appeal was dismissed by the High Court.</description>
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