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    <title>2018 (3) TMI 219 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal of the Assessee and directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA of the Income Tax Act, 1961, to the Assessee Trust. The tribunal found that the Trust had provided sufficient evidence of genuine charitable activities and adherence to its objectives, emphasizing the importance of assessing the Trust&#039;s activities and objectives for registration purposes. The decision highlighted the lack of concrete evidence from the Commissioner to substantiate claims against the Trust&#039;s genuineness.</description>
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      <title>2018 (3) TMI 219 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=356516</link>
      <description>The tribunal allowed the appeal of the Assessee and directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA of the Income Tax Act, 1961, to the Assessee Trust. The tribunal found that the Trust had provided sufficient evidence of genuine charitable activities and adherence to its objectives, emphasizing the importance of assessing the Trust&#039;s activities and objectives for registration purposes. The decision highlighted the lack of concrete evidence from the Commissioner to substantiate claims against the Trust&#039;s genuineness.</description>
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      <pubDate>Thu, 01 Mar 2018 00:00:00 +0530</pubDate>
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