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    <title>2015 (1) TMI 1423 - ITAT CHANDIGARH</title>
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    <description>The Income Tax Appellate Tribunal (ITAT) allowed the appeal, directing the Commissioner of Income Tax (CIT) to grant registration under section 12AA to the trust. The ITAT found the trust&#039;s objectives of providing medical relief and education to be charitable, falling within the definition of &quot;charity&quot; under the Income Tax Act. It concluded that the trust&#039;s activities were genuine and not commercial, citing lack of evidence from the CIT. The order mandated the CIT to register the trust within one month from the date of the order, pronounced on January 28, 2015.</description>
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    <pubDate>Wed, 28 Jan 2015 00:00:00 +0530</pubDate>
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      <title>2015 (1) TMI 1423 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=281493</link>
      <description>The Income Tax Appellate Tribunal (ITAT) allowed the appeal, directing the Commissioner of Income Tax (CIT) to grant registration under section 12AA to the trust. The ITAT found the trust&#039;s objectives of providing medical relief and education to be charitable, falling within the definition of &quot;charity&quot; under the Income Tax Act. It concluded that the trust&#039;s activities were genuine and not commercial, citing lack of evidence from the CIT. The order mandated the CIT to register the trust within one month from the date of the order, pronounced on January 28, 2015.</description>
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      <pubDate>Wed, 28 Jan 2015 00:00:00 +0530</pubDate>
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