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    <title>2019 (2) TMI 622 - ITAT CHENNAI</title>
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    <description>The Tribunal held that the non-disposal of the application within the prescribed time limit resulted in deemed registration under Section 12AA of the Income Tax Act. The appellant trust&#039;s objectives were found to cater to the welfare of a specific community but were deemed to benefit a section of the public, making it eligible for registration. Consequently, the Tribunal directed the Commissioner to grant registration from the expiry of the six-month period, and the appeal was allowed. The order was pronounced on 24th January 2019 in Chennai.</description>
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      <description>The Tribunal held that the non-disposal of the application within the prescribed time limit resulted in deemed registration under Section 12AA of the Income Tax Act. The appellant trust&#039;s objectives were found to cater to the welfare of a specific community but were deemed to benefit a section of the public, making it eligible for registration. Consequently, the Tribunal directed the Commissioner to grant registration from the expiry of the six-month period, and the appeal was allowed. The order was pronounced on 24th January 2019 in Chennai.</description>
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