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    <title>2016 (11) TMI 1161 - ITAT KOLKATA</title>
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    <description>The Tribunal directed the Commissioner of Income Tax to grant registration to the Trust under Section 12AA of the Income Tax Act and exemption certified under Section 80G. The decision emphasized that registration should not be refused based on the scale of activities, as long as the trust&#039;s objects were charitable and genuine. The Tribunal&#039;s ruling aimed to ensure that genuine charitable trusts are not unfairly impeded in obtaining necessary approvals under the Income Tax Act.</description>
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      <description>The Tribunal directed the Commissioner of Income Tax to grant registration to the Trust under Section 12AA of the Income Tax Act and exemption certified under Section 80G. The decision emphasized that registration should not be refused based on the scale of activities, as long as the trust&#039;s objects were charitable and genuine. The Tribunal&#039;s ruling aimed to ensure that genuine charitable trusts are not unfairly impeded in obtaining necessary approvals under the Income Tax Act.</description>
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