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    <title>2017 (10) TMI 386 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to grant registration under Section 12AA of the Income-tax Act, emphasizing the genuineness of the trust&#039;s charitable objects over the commencement of activities. The Court referred to precedent clarifying that eligibility for exemption should not be hindered by the timing of charitable activities. Judgments from other High Courts were distinguished based on unique circumstances, leading to the dismissal of the appeal as no substantial question of law arose.</description>
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