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    <description>The High Court of Madras upheld the decisions of the Income Tax Appellate Tribunal and dismissed the appeal filed by the Revenue. The court ruled in favor of granting registration under Section 12AA to a trust with both charitable and religious objectives, emphasizing that the genuineness of the trust and its charitable activities should not be a barrier to registration at the initial stage.</description>
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      <description>The High Court of Madras upheld the decisions of the Income Tax Appellate Tribunal and dismissed the appeal filed by the Revenue. The court ruled in favor of granting registration under Section 12AA to a trust with both charitable and religious objectives, emphasizing that the genuineness of the trust and its charitable activities should not be a barrier to registration at the initial stage.</description>
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