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    <title>2014 (7) TMI 472 - ITAT DELHI</title>
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    <description>The Tribunal held that the DIT(E) erred in denying registration under sections 12A and 80G of the Income Tax Act. It was determined that registration should focus on the genuineness of the trust&#039;s objectives, not the commencement of activities. The appellant&#039;s appeal was allowed, directing the DIT(E) to grant registration under section 12A and reconsider the application for registration under section 80G with a fair hearing for the appellant.</description>
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      <description>The Tribunal held that the DIT(E) erred in denying registration under sections 12A and 80G of the Income Tax Act. It was determined that registration should focus on the genuineness of the trust&#039;s objectives, not the commencement of activities. The appellant&#039;s appeal was allowed, directing the DIT(E) to grant registration under section 12A and reconsider the application for registration under section 80G with a fair hearing for the appellant.</description>
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