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    <title>2004 (5) TMI 51 - DELHI High Court</title>
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    <description>The High Court rectified the rejection of registration under section 12A and recognition under section 80G, emphasizing that the criteria for rejection were irrelevant. It clarified the application of income under Section 11 for charitable purposes in India and abroad, requiring proper orders and Board permissions. The court stressed the Commissioner&#039;s duty to scrutinize trust activities for registration under Section 12AA, highlighting the need for a thorough examination and adherence to prescribed procedures. The court directed reconsideration of the applications within four weeks, focusing on ensuring compliance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=11074</link>
      <description>The High Court rectified the rejection of registration under section 12A and recognition under section 80G, emphasizing that the criteria for rejection were irrelevant. It clarified the application of income under Section 11 for charitable purposes in India and abroad, requiring proper orders and Board permissions. The court stressed the Commissioner&#039;s duty to scrutinize trust activities for registration under Section 12AA, highlighting the need for a thorough examination and adherence to prescribed procedures. The court directed reconsideration of the applications within four weeks, focusing on ensuring compliance with the law.</description>
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      <pubDate>Fri, 28 May 2004 00:00:00 +0530</pubDate>
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