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    <title>2009 (12) TMI 973 - ITAT AHMEDABAD</title>
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    <description>The Appellate Tribunal, ITAT Ahmedabad, allowed the appeals of different assessees challenging the rejection of their registration applications under section 12AA of the Income Tax Act by the Director of Income Tax (Exemption), Ahmedabad. The Tribunal held that the provisions of section 13(1)(b) were not applicable to the religious trusts in question, following precedents set by the ITAT, Indore Bench, and the Madhya Pradesh High Court. The Tribunal directed the Director to grant registration to the assessees within one month from the date of the order, issued on 22nd December 2009.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183598</link>
      <description>The Appellate Tribunal, ITAT Ahmedabad, allowed the appeals of different assessees challenging the rejection of their registration applications under section 12AA of the Income Tax Act by the Director of Income Tax (Exemption), Ahmedabad. The Tribunal held that the provisions of section 13(1)(b) were not applicable to the religious trusts in question, following precedents set by the ITAT, Indore Bench, and the Madhya Pradesh High Court. The Tribunal directed the Director to grant registration to the assessees within one month from the date of the order, issued on 22nd December 2009.</description>
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