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    <title>2012 (8) TMI 1081 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, remanding the case to CIT for a fresh review of the registration application under section 12A of the Income Tax Act. The Appellant was directed to provide the original trust deed for consideration, emphasizing that family trustees do not negate public trust status. The Tribunal noted the rectification of trust deed defects and set aside the matter for CIT&#039;s reconsideration, highlighting the need to consider ACIT&#039;s favorable report recommending registration.</description>
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      <description>The Tribunal allowed the appeal, remanding the case to CIT for a fresh review of the registration application under section 12A of the Income Tax Act. The Appellant was directed to provide the original trust deed for consideration, emphasizing that family trustees do not negate public trust status. The Tribunal noted the rectification of trust deed defects and set aside the matter for CIT&#039;s reconsideration, highlighting the need to consider ACIT&#039;s favorable report recommending registration.</description>
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