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    <title>2021 (1) TMI 229 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the ld. CIT(E) to reevaluate the trust&#039;s activities, particularly those related to the Bhairav Temple, within three months to determine its charitable status under Section 80G of the Act. The rejection of the trust application seeking registration under Section 80G(5)(vi) was based on the trust being deemed a private religious trust rather than a charitable trust. The Tribunal emphasized the importance of assessing the nature of the trust&#039;s activities, especially those concerning public benefit, in deciding its charitable status.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the ld. CIT(E) to reevaluate the trust&#039;s activities, particularly those related to the Bhairav Temple, within three months to determine its charitable status under Section 80G of the Act. The rejection of the trust application seeking registration under Section 80G(5)(vi) was based on the trust being deemed a private religious trust rather than a charitable trust. The Tribunal emphasized the importance of assessing the nature of the trust&#039;s activities, especially those concerning public benefit, in deciding its charitable status.</description>
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