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    <title>2010 (11) TMI 1105 - ITAT CHENNAI</title>
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    <description>The Appellate Tribunal ITAT Chennai allowed the appeals of an assessee-trust against the rejection of registration under section 12AA and approval under section 80G(5) of the Income-tax Act, 1961. Despite the trust not commencing activities, the Tribunal held that the trust&#039;s charitable objects were sufficient for registration. The Tribunal directed the ld. CIT to grant registration and approval to the assessee-trust, emphasizing that the trust&#039;s objects were deemed charitable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=293768</link>
      <description>The Appellate Tribunal ITAT Chennai allowed the appeals of an assessee-trust against the rejection of registration under section 12AA and approval under section 80G(5) of the Income-tax Act, 1961. Despite the trust not commencing activities, the Tribunal held that the trust&#039;s charitable objects were sufficient for registration. The Tribunal directed the ld. CIT to grant registration and approval to the assessee-trust, emphasizing that the trust&#039;s objects were deemed charitable.</description>
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      <pubDate>Wed, 03 Nov 2010 00:00:00 +0530</pubDate>
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