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    <title>2016 (7) TMI 510 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal overturned the CIT&#039;s denial of registration under section 12AA of the Act to the assessee Trust, emphasizing the genuineness of the society&#039;s charitable activities and the need to assess the application of income towards charitable purposes. The Tribunal considered the society&#039;s efforts towards establishing a library and the safeguards against misuse provided by the Income Tax Act, ultimately granting registration to the Trust.</description>
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      <description>The Tribunal overturned the CIT&#039;s denial of registration under section 12AA of the Act to the assessee Trust, emphasizing the genuineness of the society&#039;s charitable activities and the need to assess the application of income towards charitable purposes. The Tribunal considered the society&#039;s efforts towards establishing a library and the safeguards against misuse provided by the Income Tax Act, ultimately granting registration to the Trust.</description>
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