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    <title>2018 (2) TMI 42 - ITAT AMRITSAR</title>
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    <description>The tribunal upheld the rejection of the application for registration under section 12A of the Income Tax Act, 1961, and the approval under section 80G. The rejection was based on the trust&#039;s close association with a company, its lack of significant charitable activities, and the restrictive composition of the trust. The tribunal found no fault in the CIT(E)&#039;s decision and dismissed the appeals, advising the assessee to reapply without the identified deficiencies.</description>
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      <description>The tribunal upheld the rejection of the application for registration under section 12A of the Income Tax Act, 1961, and the approval under section 80G. The rejection was based on the trust&#039;s close association with a company, its lack of significant charitable activities, and the restrictive composition of the trust. The tribunal found no fault in the CIT(E)&#039;s decision and dismissed the appeals, advising the assessee to reapply without the identified deficiencies.</description>
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