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    <title>Assessee-trust&#039;s Section 12AA(3) registration restored after improper cancellation due to Rs. 45 crore donation to similar trust.</title>
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    <description>Registration u/s 12AA(3) cancelled - assessee-trust donated a sum of &amp;#8377; 45 crores to another trust that is also engaged in the similar activity - cancellation of registration is not proper and accordingly restored - revenue may consider the issue at the time of assessment - AT</description>
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