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    <title>2016 (8) TMI 1220 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeals filed by the assessee against the rejection of the trust&#039;s registration application under section 12A of the Income Tax Act. The rejection was found to lack justifiable reasons, and the Tribunal directed a re-examination for proper registration under section 12AA. Additionally, the rejection of the application for recognition under section 80G(5) was set aside pending the reconsideration of the registration application. The Tribunal emphasized the importance of compliance with legal provisions and thorough examination of trust activities for registration and recognition of charitable trusts under the Act.</description>
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      <description>The Tribunal allowed the appeals filed by the assessee against the rejection of the trust&#039;s registration application under section 12A of the Income Tax Act. The rejection was found to lack justifiable reasons, and the Tribunal directed a re-examination for proper registration under section 12AA. Additionally, the rejection of the application for recognition under section 80G(5) was set aside pending the reconsideration of the registration application. The Tribunal emphasized the importance of compliance with legal provisions and thorough examination of trust activities for registration and recognition of charitable trusts under the Act.</description>
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