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    <title>2015 (5) TMI 87 - GUJARAT HIGH COURT</title>
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    <description>The Court remanded the case to the Commissioner of Income Tax for fresh evaluation of registration applications under Section 12AA, emphasizing consideration of the trusts&#039; genuineness and activities. The Court overturned the Income Tax Appellate Tribunal&#039;s decision and the initial rejection of registration, allowing the assessee trusts to submit additional material within one month. The Commissioner was instructed to complete the evaluation within three months, with no costs awarded.</description>
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      <description>The Court remanded the case to the Commissioner of Income Tax for fresh evaluation of registration applications under Section 12AA, emphasizing consideration of the trusts&#039; genuineness and activities. The Court overturned the Income Tax Appellate Tribunal&#039;s decision and the initial rejection of registration, allowing the assessee trusts to submit additional material within one month. The Commissioner was instructed to complete the evaluation within three months, with no costs awarded.</description>
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