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    <title>High Court Overturns Income Tax Commissioner&#039;s Rejection of Registration Due to Lack of Concrete Evidence u/s 12AA(3.</title>
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      <description>Registration u/s 12AA(3) rejected by CIT(A) - on mere presumptions and on surmises that income derived by the trust or the institution is being misused or that there is some apprehension that the same would not be used in the proper manner and for the purposes relating to any charitable purpose, rejection cannot be made. - HC</description>
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