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    <title>2014 (10) TMI 705 - ALLAHABAD HIGH COURT</title>
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    <description>The Court upheld the decision to grant registration under Section 12AA of the Income Tax Act from 01 April 2013, following amendments made to the trust deed to address concerns regarding the trust&#039;s objectives and activities. The appeal, challenging the registration date from the establishment year of 2009-10, was dismissed as the Court found no merit in the argument. The Tribunal&#039;s remand for a fresh decision by the Chief Commissioner, based on the amended trust deed, was deemed appropriate, leading to the final outcome in favor of the respondent.</description>
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      <description>The Court upheld the decision to grant registration under Section 12AA of the Income Tax Act from 01 April 2013, following amendments made to the trust deed to address concerns regarding the trust&#039;s objectives and activities. The appeal, challenging the registration date from the establishment year of 2009-10, was dismissed as the Court found no merit in the argument. The Tribunal&#039;s remand for a fresh decision by the Chief Commissioner, based on the amended trust deed, was deemed appropriate, leading to the final outcome in favor of the respondent.</description>
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