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    <title>2013 (10) TMI 1531 - ITAT COCHIN</title>
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    <description>The Tribunal dismissed the appeal, upholding the denial of registration under section 12AA of the Act to the trust claiming to be an educational trust. It was determined that the trust&#039;s activities primarily aimed at promoting the Christian religion rather than conducting substantial educational activities as defined under section 2(15) of the Act. As the trust did not seek registration as a religious trust, the Tribunal affirmed the decision that the trust did not qualify for registration as an educational trust.</description>
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      <link>https://www.taxtmi.com/caselaws?id=284157</link>
      <description>The Tribunal dismissed the appeal, upholding the denial of registration under section 12AA of the Act to the trust claiming to be an educational trust. It was determined that the trust&#039;s activities primarily aimed at promoting the Christian religion rather than conducting substantial educational activities as defined under section 2(15) of the Act. As the trust did not seek registration as a religious trust, the Tribunal affirmed the decision that the trust did not qualify for registration as an educational trust.</description>
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