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    <title>2016 (2) TMI 1097 - ITAT CHANDIGARH</title>
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    <description>The Tribunal allowed both appeals of the assessee, directing the CIT(Exemption) to grant registration under section 12AA and approval under section 80G of the Income Tax Act. The Tribunal emphasized that the denial of registration and approval based solely on the quantum of expenditure was improper, highlighting that the genuineness of the trust&#039;s activities and charitable objectives should be the primary considerations for such approvals.</description>
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      <description>The Tribunal allowed both appeals of the assessee, directing the CIT(Exemption) to grant registration under section 12AA and approval under section 80G of the Income Tax Act. The Tribunal emphasized that the denial of registration and approval based solely on the quantum of expenditure was improper, highlighting that the genuineness of the trust&#039;s activities and charitable objectives should be the primary considerations for such approvals.</description>
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