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    <title>2017 (9) TMI 1621 - RAJASTHAN HIGH COURT</title>
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    <description>The court upheld the ITAT&#039;s decision to grant registration under section 12AA to the respondent charitable trust, despite the alleged violation of section 13(1)(b) of the Income Tax Act. The court found that the trust&#039;s activities were charitable and not solely for the benefit of a particular religious community, thus supporting the Tribunal&#039;s ruling. The appeal against the registration denial was dismissed in favor of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=198142</link>
      <description>The court upheld the ITAT&#039;s decision to grant registration under section 12AA to the respondent charitable trust, despite the alleged violation of section 13(1)(b) of the Income Tax Act. The court found that the trust&#039;s activities were charitable and not solely for the benefit of a particular religious community, thus supporting the Tribunal&#039;s ruling. The appeal against the registration denial was dismissed in favor of the assessee.</description>
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