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    <title>2021 (8) TMI 1083 - ITAT AMRITSAR</title>
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    <description>The Tribunal set aside the CIT(E)&#039;s denial of registration to the trust under section 12AA of the Income Tax Act, emphasizing the need for concrete evidence to verify the genuineness of the trust&#039;s charitable activities. The Tribunal directed a reevaluation of the trust&#039;s application, stressing the importance of fulfilling specific conditions for tax exemptions and cooperation in the process. The appeal was allowed for statistical purposes, with the order pronounced on 16.08.2021.</description>
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