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    <title>2014 (11) TMI 411 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition, set aside the impugned order rejecting the renewal of recognition under Section 10 (23C) (vi) of the Income Tax Act, and remanded the matter for fresh consideration. The petitioner was granted the opportunity to rebut the adverse report, receive a copy of the report, submit objections, and have a meaningful personal hearing. The court emphasized the importance of considering the real purpose of the Trust in assessing eligibility for exemptions under the Act.</description>
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      <description>The court allowed the writ petition, set aside the impugned order rejecting the renewal of recognition under Section 10 (23C) (vi) of the Income Tax Act, and remanded the matter for fresh consideration. The petitioner was granted the opportunity to rebut the adverse report, receive a copy of the report, submit objections, and have a meaningful personal hearing. The court emphasized the importance of considering the real purpose of the Trust in assessing eligibility for exemptions under the Act.</description>
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