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    <title>2014 (1) TMI 1666 - ITAT JAIPUR</title>
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    <description>The appeal in this case involved the rejection of an application under section 12AA of the Income Tax Act 1961. The rejection was deemed unjust as it did not consider the faults of the applicant and violated principles of natural justice. The rejection was based on misinterpretation of the trust&#039;s philanthropic purpose and failure to appreciate the charitable nature of the trust. The rejection was found to be illegal and lacking proper consideration, leading to the appeal being allowed and directing the Commissioner to grant registration to the assessee-trust.</description>
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      <description>The appeal in this case involved the rejection of an application under section 12AA of the Income Tax Act 1961. The rejection was deemed unjust as it did not consider the faults of the applicant and violated principles of natural justice. The rejection was based on misinterpretation of the trust&#039;s philanthropic purpose and failure to appreciate the charitable nature of the trust. The rejection was found to be illegal and lacking proper consideration, leading to the appeal being allowed and directing the Commissioner to grant registration to the assessee-trust.</description>
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      <pubDate>Tue, 21 Jan 2014 00:00:00 +0530</pubDate>
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