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    <title>2019 (9) TMI 1010 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the decision of the Income-Tax Appellate Tribunal, ruling that trusts with both religious and charitable objects are eligible for registration under Section 12AA of the Income-tax Act. The court emphasized that such trusts can apply for registration as long as their activities are genuine and in compliance with the law. The judgment clarified that income from property held for charitable or religious purposes should not be included in the trust&#039;s total income. The court dismissed the appeal, affirming that trusts with mixed objectives can be granted registration under Section 12AA.</description>
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    <pubDate>Thu, 22 Aug 2019 00:00:00 +0530</pubDate>
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      <title>2019 (9) TMI 1010 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=386242</link>
      <description>The High Court upheld the decision of the Income-Tax Appellate Tribunal, ruling that trusts with both religious and charitable objects are eligible for registration under Section 12AA of the Income-tax Act. The court emphasized that such trusts can apply for registration as long as their activities are genuine and in compliance with the law. The judgment clarified that income from property held for charitable or religious purposes should not be included in the trust&#039;s total income. The court dismissed the appeal, affirming that trusts with mixed objectives can be granted registration under Section 12AA.</description>
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      <pubDate>Thu, 22 Aug 2019 00:00:00 +0530</pubDate>
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