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    <title>2014 (8) TMI 207 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to grant registration to the assessee Trust under Section 12AA. The Court confirmed that the Trust qualified for registration, met the requirements under Rule 17A, and that the Director of Income Tax (Exemptions) lacked valid grounds to deny registration based on the Trust&#039;s limited activities and financial disclosures. The Revenue&#039;s appeal was dismissed, and the Court ruled against the Revenue on the question of law.</description>
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    <pubDate>Tue, 22 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 207 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=250257</link>
      <description>The High Court upheld the Tribunal&#039;s decision to grant registration to the assessee Trust under Section 12AA. The Court confirmed that the Trust qualified for registration, met the requirements under Rule 17A, and that the Director of Income Tax (Exemptions) lacked valid grounds to deny registration based on the Trust&#039;s limited activities and financial disclosures. The Revenue&#039;s appeal was dismissed, and the Court ruled against the Revenue on the question of law.</description>
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      <pubDate>Tue, 22 Jul 2014 00:00:00 +0530</pubDate>
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