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    <title>2017 (11) TMI 1006 - ITAT KOLKATA</title>
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    <description>The tribunal overturned the rejection of registration under section 12AA of the Income Tax Act, emphasizing that the focus should be on the genuineness of the society&#039;s objects rather than the commencement of charitable activities. Consequently, approval under section 80G was also granted since registration under section 12AA was approved. The tribunal ruled in favor of the assessee, directing the grant of both registrations.</description>
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      <description>The tribunal overturned the rejection of registration under section 12AA of the Income Tax Act, emphasizing that the focus should be on the genuineness of the society&#039;s objects rather than the commencement of charitable activities. Consequently, approval under section 80G was also granted since registration under section 12AA was approved. The tribunal ruled in favor of the assessee, directing the grant of both registrations.</description>
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