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    <title>2016 (6) TMI 1196 - ITAT CHANDIGARH</title>
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    <description>The Tribunal directed the Commissioner of Income Tax (Exemptions) to grant registration under section 12AA to the assessee, as the denial based on non-filing of income tax returns and the provision of powers to trustees were not valid reasons to reject the application. The decision was based on the charitable nature of the trust&#039;s objects and the genuineness of its activities, which were found to meet the requirements for registration under section 12AA. Ultimately, the appeal of the assessee was allowed, and the registration was granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=191436</link>
      <description>The Tribunal directed the Commissioner of Income Tax (Exemptions) to grant registration under section 12AA to the assessee, as the denial based on non-filing of income tax returns and the provision of powers to trustees were not valid reasons to reject the application. The decision was based on the charitable nature of the trust&#039;s objects and the genuineness of its activities, which were found to meet the requirements for registration under section 12AA. Ultimately, the appeal of the assessee was allowed, and the registration was granted.</description>
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      <pubDate>Wed, 08 Jun 2016 00:00:00 +0530</pubDate>
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