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    <title>2018 (3) TMI 79 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal, directing CIT (Exemptions) to grant registration to the appellant under section 12AA. Despite doubts raised by the respondent regarding the genuineness of activities, the Tribunal found the society&#039;s objects to be charitable and aligned with its objectives. Emphasizing that CIT (Exemptions) should focus on assessing the genuineness of activities at the time of registration, the Tribunal dismissed the denial based on lack of evidence, citing relevant case law. The decision was pronounced on 28/02/2018.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356376</link>
      <description>The Tribunal allowed the appeal, directing CIT (Exemptions) to grant registration to the appellant under section 12AA. Despite doubts raised by the respondent regarding the genuineness of activities, the Tribunal found the society&#039;s objects to be charitable and aligned with its objectives. Emphasizing that CIT (Exemptions) should focus on assessing the genuineness of activities at the time of registration, the Tribunal dismissed the denial based on lack of evidence, citing relevant case law. The decision was pronounced on 28/02/2018.</description>
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