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    <title>2017 (10) TMI 524 - ITAT AMRITSAR</title>
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    <description>The tribunal directed the CIT (Exemption) to grant registration under Section 12A of the Income Tax Act, emphasizing that the trust&#039;s objectives, as stated in the trust deed, should be considered over the lack of activities at the nascent stage. The registration could be withdrawn if the trust fails to conduct genuine charitable activities in the future. As a result, the appeals filed by the assessee were allowed.</description>
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      <description>The tribunal directed the CIT (Exemption) to grant registration under Section 12A of the Income Tax Act, emphasizing that the trust&#039;s objectives, as stated in the trust deed, should be considered over the lack of activities at the nascent stage. The registration could be withdrawn if the trust fails to conduct genuine charitable activities in the future. As a result, the appeals filed by the assessee were allowed.</description>
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