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    <description>The HC upheld the tribunal&#039;s decision granting approval under section 80G(5) of the Income Tax Act, despite the appellant&#039;s challenge regarding the absence of significant charitable activities by the trust. The tribunal found no legal requirement for substantial activities for eligibility, leading to the dismissal of the appeal as no substantial question of law was identified.</description>
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      <description>The HC upheld the tribunal&#039;s decision granting approval under section 80G(5) of the Income Tax Act, despite the appellant&#039;s challenge regarding the absence of significant charitable activities by the trust. The tribunal found no legal requirement for substantial activities for eligibility, leading to the dismissal of the appeal as no substantial question of law was identified.</description>
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