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    <title>2015 (1) TMI 1368 - ITAT MUMBAI</title>
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    <description>The Tribunal reversed the DIT (E)&#039;s rejection of registration for the appellant Trust for the AY 2013-2014. It found that the Trust&#039;s lack of charitable activities and absence of a dissolution clause in the Trust Deed did not disqualify it from registration. Emphasizing the need to assess the genuineness of trust objects at the registration stage, the Tribunal allowed the appeal, noting that the Trust had not yet commenced activities and that the cited case laws were not applicable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=197371</link>
      <description>The Tribunal reversed the DIT (E)&#039;s rejection of registration for the appellant Trust for the AY 2013-2014. It found that the Trust&#039;s lack of charitable activities and absence of a dissolution clause in the Trust Deed did not disqualify it from registration. Emphasizing the need to assess the genuineness of trust objects at the registration stage, the Tribunal allowed the appeal, noting that the Trust had not yet commenced activities and that the cited case laws were not applicable.</description>
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      <pubDate>Fri, 02 Jan 2015 00:00:00 +0530</pubDate>
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