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    <title>2019 (8) TMI 113 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the ITAT&#039;s decision to grant registration under Section 12AA and approval under Section 80G of the Income Tax Act to the Respondent Trust. The Court found the Trust&#039;s activities to be genuine and established for charitable purposes based on detailed evidence provided, including activities, financial records, and beneficiaries. The Court rejected the Revenue&#039;s appeal, stating that the ITAT&#039;s decision was thorough and no legal errors were identified, leading to the dismissal of the appeal without costs.</description>
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      <description>The High Court upheld the ITAT&#039;s decision to grant registration under Section 12AA and approval under Section 80G of the Income Tax Act to the Respondent Trust. The Court found the Trust&#039;s activities to be genuine and established for charitable purposes based on detailed evidence provided, including activities, financial records, and beneficiaries. The Court rejected the Revenue&#039;s appeal, stating that the ITAT&#039;s decision was thorough and no legal errors were identified, leading to the dismissal of the appeal without costs.</description>
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