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    <title>2010 (7) TMI 1059 - ITAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the applicant, allowing the appeal against the rejection of registration under section 12A of the Income Tax Act. The Tribunal found the trust&#039;s activities to be charitable, disagreed with the objections raised by the CIT, and remitted the issue back to the CIT for re-consideration in line with legal precedents. The Tribunal emphasized that assessing the activities&#039; quantum is the Assessing Officer&#039;s responsibility, not the CIT&#039;s when granting registration under section 12A. The appeal was allowed for statistical purposes.</description>
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    <pubDate>Fri, 30 Jul 2010 00:00:00 +0530</pubDate>
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      <title>2010 (7) TMI 1059 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=181694</link>
      <description>The Tribunal ruled in favor of the applicant, allowing the appeal against the rejection of registration under section 12A of the Income Tax Act. The Tribunal found the trust&#039;s activities to be charitable, disagreed with the objections raised by the CIT, and remitted the issue back to the CIT for re-consideration in line with legal precedents. The Tribunal emphasized that assessing the activities&#039; quantum is the Assessing Officer&#039;s responsibility, not the CIT&#039;s when granting registration under section 12A. The appeal was allowed for statistical purposes.</description>
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      <pubDate>Fri, 30 Jul 2010 00:00:00 +0530</pubDate>
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