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    <title>2013 (5) TMI 782 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the rejection of a trust&#039;s application for registration as a charitable trust under section 12AA of the Act. Despite the trust&#039;s objectives related to promoting nutritional medicine and research, the Tribunal found that its activities primarily focused on medical practice rather than charitable endeavors as defined by the Act. Consequently, the appeal was dismissed, affirming the lower authority&#039;s decision, with the order issued on May 29, 2013.</description>
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      <title>2013 (5) TMI 782 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=169093</link>
      <description>The Tribunal upheld the rejection of a trust&#039;s application for registration as a charitable trust under section 12AA of the Act. Despite the trust&#039;s objectives related to promoting nutritional medicine and research, the Tribunal found that its activities primarily focused on medical practice rather than charitable endeavors as defined by the Act. Consequently, the appeal was dismissed, affirming the lower authority&#039;s decision, with the order issued on May 29, 2013.</description>
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