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    <title>2014 (5) TMI 967 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of providing a fair opportunity for the trust to be heard before rejecting the registration application. The case was sent back to the Director of Income Tax for a fresh review, stressing the significance of considering the charitable nature of the trust&#039;s objects and the genuineness of its activities before making a decision solely based on the trust not commencing any activities. The decision underscores the principles of natural justice in matters concerning trust registration under the Income Tax Act.</description>
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