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    <title>2020 (5) TMI 591 - ITAT PUNE</title>
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    <description>The tribunal allowed the appeal, overturning the rejection of the registration application under section 12AA of the Income Tax Act. It emphasized the trust&#039;s genuine activities focused on education and public utility, highlighting the indirect benefits to society from the training programs provided to state government employees. The tribunal found the rejection to be based on procedural shortcomings rather than substantive issues, directing the authorities to issue the registration certificate from the date of the initial application.</description>
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      <description>The tribunal allowed the appeal, overturning the rejection of the registration application under section 12AA of the Income Tax Act. It emphasized the trust&#039;s genuine activities focused on education and public utility, highlighting the indirect benefits to society from the training programs provided to state government employees. The tribunal found the rejection to be based on procedural shortcomings rather than substantive issues, directing the authorities to issue the registration certificate from the date of the initial application.</description>
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