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    <title>2015 (12) TMI 1415 - ITAT DELHI</title>
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    <description>The Tribunal set aside the Commissioner of Income Tax&#039;s order and directed the grant of registration to the trust under Section 12AA of the Income Tax Act. The Tribunal found the reasons for refusal lacked concrete evidence, emphasizing the trust&#039;s charitable nature and genuine albeit small-scale activities. The decision, pronounced on 16th December 2015, highlighted the legality of amendments to the trust deed and dismissed concerns over company control, trust activities&#039; genuineness, and clarity of deed provisions.</description>
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      <description>The Tribunal set aside the Commissioner of Income Tax&#039;s order and directed the grant of registration to the trust under Section 12AA of the Income Tax Act. The Tribunal found the reasons for refusal lacked concrete evidence, emphasizing the trust&#039;s charitable nature and genuine albeit small-scale activities. The decision, pronounced on 16th December 2015, highlighted the legality of amendments to the trust deed and dismissed concerns over company control, trust activities&#039; genuineness, and clarity of deed provisions.</description>
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      <pubDate>Wed, 16 Dec 2015 00:00:00 +0530</pubDate>
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