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    <title>2016 (5) TMI 1496 - ITAT CHANDIGARH</title>
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    <description>The Tribunal directed the Commissioner of Income Tax to grant registration to the assessee under section 12A of the Income Tax Act, 1961. The Tribunal found that the trust deed contained a dissolution clause, the family-run nature of the school did not prevent registration, and compliance with the Right to Education Act was not mandatory for registration under section 12A. Emphasizing the charitable nature of the trust&#039;s activities, the Tribunal concluded that the Commissioner&#039;s objections lacked legal merit, leading to the decision in favor of the appellant.</description>
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      <description>The Tribunal directed the Commissioner of Income Tax to grant registration to the assessee under section 12A of the Income Tax Act, 1961. The Tribunal found that the trust deed contained a dissolution clause, the family-run nature of the school did not prevent registration, and compliance with the Right to Education Act was not mandatory for registration under section 12A. Emphasizing the charitable nature of the trust&#039;s activities, the Tribunal concluded that the Commissioner&#039;s objections lacked legal merit, leading to the decision in favor of the appellant.</description>
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