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    <title>2017 (7) TMI 769 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the Ld. CIT to grant registration under section 12AA to the appellant trust. The decision emphasized that registration should focus on the trust&#039;s charitable objectives&#039; genuineness rather than the commencement of activities, highlighting the trust&#039;s efforts towards establishing educational institutions as evidence of its charitable goals. The judgment stressed the importance of aligning activities with charitable objectives for registration, following legal precedents and provisions of the Income Tax Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345657</link>
      <description>The Tribunal allowed the appeal, directing the Ld. CIT to grant registration under section 12AA to the appellant trust. The decision emphasized that registration should focus on the trust&#039;s charitable objectives&#039; genuineness rather than the commencement of activities, highlighting the trust&#039;s efforts towards establishing educational institutions as evidence of its charitable goals. The judgment stressed the importance of aligning activities with charitable objectives for registration, following legal precedents and provisions of the Income Tax Act.</description>
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