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    <title>2021 (7) TMI 352 - MADRAS HIGH COURT</title>
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    <description>The case involved a trust seeking registration under Section 12-AA, facing rejection due to mixed religious and charitable objects. The Income Tax Appellate Tribunal (ITAT) allowed the appeal, directing registration as a &quot;Public Religious Trust.&quot; The High Court clarified the trust as a &quot;Public Charitable Trust,&quot; upholding the Tribunal&#039;s decision and dismissing the Tax Case Appeal. The judgment emphasized the eligibility of trusts with mixed religious and charitable objects for registration and the correct categorization as a &quot;Public Charitable Trust.&quot;</description>
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      <description>The case involved a trust seeking registration under Section 12-AA, facing rejection due to mixed religious and charitable objects. The Income Tax Appellate Tribunal (ITAT) allowed the appeal, directing registration as a &quot;Public Religious Trust.&quot; The High Court clarified the trust as a &quot;Public Charitable Trust,&quot; upholding the Tribunal&#039;s decision and dismissing the Tax Case Appeal. The judgment emphasized the eligibility of trusts with mixed religious and charitable objects for registration and the correct categorization as a &quot;Public Charitable Trust.&quot;</description>
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