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    <title>2018 (10) TMI 1896 - ITAT MUMBAI</title>
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      <description>The Tribunal allowed the appeal, condoning the delay in filing based on bona fide reasons, emphasizing a liberal approach. It directed the grant of registration u/s 12A of the Income Tax Act, 1961, holding the trust&#039;s objectives as beneficial to a section of the public. The Tribunal distinguished cases involving private entities and public sector bank schemes, ultimately setting aside the Director&#039;s denial of registration and ruling in favor of the assessee.</description>
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