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    <title>2018 (5) TMI 1690 - ITAT KOLKATA</title>
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    <description>The tribunal allowed the assessee&#039;s appeal, directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA. The rejection based on non-commencement of charitable activities was deemed invalid as the trust&#039;s objects were charitable, and the activities, though not yet started, were genuine and aligned with the trust&#039;s objectives. The order was pronounced on 24/05/2018.</description>
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      <description>The tribunal allowed the assessee&#039;s appeal, directing the Commissioner of Income Tax (Exemption) to grant registration under Section 12AA. The rejection based on non-commencement of charitable activities was deemed invalid as the trust&#039;s objects were charitable, and the activities, though not yet started, were genuine and aligned with the trust&#039;s objectives. The order was pronounced on 24/05/2018.</description>
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