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    <title>2017 (9) TMI 1705 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to restore the registration of the charitable trust under Section 12A of the Income Tax Act, emphasizing that the pending appeal by the Revenue does not nullify the binding effect of the restoration order. The Court dismissed the Revenue&#039;s appeal, stating that the questions raised were not substantial until the appeal challenging the restoration order is successful.</description>
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      <link>https://www.taxtmi.com/caselaws?id=274140</link>
      <description>The High Court upheld the Tribunal&#039;s decision to restore the registration of the charitable trust under Section 12A of the Income Tax Act, emphasizing that the pending appeal by the Revenue does not nullify the binding effect of the restoration order. The Court dismissed the Revenue&#039;s appeal, stating that the questions raised were not substantial until the appeal challenging the restoration order is successful.</description>
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