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    <title>2021 (3) TMI 969 - MADRAS HIGH COURT</title>
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    <description>The Division Bench of the High Court admitted the appeal on the delay in filing the registration application but rejected the Revenue&#039;s plea on the genuineness of the Trust. The Court directed registration from 01.04.2005, not retrospectively from 01.04.2002, as requested by the Trust, which had waived its claim for retrospective registration. The Court emphasized that registration could only be granted from the application date and did not award any costs in the judgment.</description>
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