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    <title>2017 (10) TMI 528 - ITAT KOLKATA</title>
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    <description>The Tribunal directed the Ld. CIT(E) to reconsider the refusal of registration u/s. 12AA and approval u/s. 80G(5)(vi) of the Income-tax Act, 1961, for the trust. Emphasizing the importance of genuine charitable activities and the charitable nature of the trust&#039;s objects, the Tribunal instructed the Ld. CIT(E) to review the applications within three months, citing binding decisions. The Tribunal allowed both appeals of the assessee, highlighting the significance of adhering to established legal principles for registration and approval under the Income-tax Act, 1961.</description>
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