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    <title>2018 (10) TMI 190 - ITAT DELHI</title>
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    <description>The court overturned the decision of the Ld. CIT(E) and directed the grant of registration to the Assessee-Trust under section 12AA of the I.T. Act. The court emphasized the genuineness of the Trust&#039;s educational objectives and activities, highlighting its focus on vocational and educational programs. It was noted that the Trust&#039;s engagement in educational initiatives, particularly in collaboration with government projects, demonstrated its charitable nature. The court stressed the need for assessing the Trust&#039;s purpose and genuine charitable activities, ultimately ruling in favor of granting registration to the Assessee-Trust.</description>
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      <title>2018 (10) TMI 190 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=368224</link>
      <description>The court overturned the decision of the Ld. CIT(E) and directed the grant of registration to the Assessee-Trust under section 12AA of the I.T. Act. The court emphasized the genuineness of the Trust&#039;s educational objectives and activities, highlighting its focus on vocational and educational programs. It was noted that the Trust&#039;s engagement in educational initiatives, particularly in collaboration with government projects, demonstrated its charitable nature. The court stressed the need for assessing the Trust&#039;s purpose and genuine charitable activities, ultimately ruling in favor of granting registration to the Assessee-Trust.</description>
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