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    <title>2020 (2) TMI 545 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision that a public charitable Trust does not need to be mandatorily registered under the local law (MP Public Trust Act 1951) before seeking registration under Section 12AA(1) of the Income Tax Act. The Court found no statutory requirement for such registration under the Act and dismissed the appeal, affirming that compliance with the local law was not a prerequisite for registration under the Income Tax Act.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision that a public charitable Trust does not need to be mandatorily registered under the local law (MP Public Trust Act 1951) before seeking registration under Section 12AA(1) of the Income Tax Act. The Court found no statutory requirement for such registration under the Act and dismissed the appeal, affirming that compliance with the local law was not a prerequisite for registration under the Income Tax Act.</description>
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