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    <title>2020 (3) TMI 464 - ITAT INDORE</title>
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    <description>The tribunal allowed the appeal concerning the registration under Section 12AA of the Income Tax Act, directing the CIT(E) to grant registration to the trust, as actual charitable activity is not a pre-condition. For the exemption under Section 80G(5)(vi), the tribunal remanded the matter to the CIT(E) for reconsideration based on statutory requirements, allowing the appeal for statistical purposes.</description>
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      <description>The tribunal allowed the appeal concerning the registration under Section 12AA of the Income Tax Act, directing the CIT(E) to grant registration to the trust, as actual charitable activity is not a pre-condition. For the exemption under Section 80G(5)(vi), the tribunal remanded the matter to the CIT(E) for reconsideration based on statutory requirements, allowing the appeal for statistical purposes.</description>
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