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    <title>2011 (9) TMI 1071 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, granting registration under Section 12A and exemption under Section 80G to the trust. The Tribunal found the trust&#039;s activities, including constructing public toilets funded by government grants and beneficiary contributions, to be genuinely charitable, contrary to the Director&#039;s earlier rejection based on lack of evidence. The Tribunal concluded that the trust met the criteria for charitable status under the Income-tax Act, setting aside the Director&#039;s decision.</description>
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      <description>The Tribunal allowed the appeal, granting registration under Section 12A and exemption under Section 80G to the trust. The Tribunal found the trust&#039;s activities, including constructing public toilets funded by government grants and beneficiary contributions, to be genuinely charitable, contrary to the Director&#039;s earlier rejection based on lack of evidence. The Tribunal concluded that the trust met the criteria for charitable status under the Income-tax Act, setting aside the Director&#039;s decision.</description>
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