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    <title>2021 (11) TMI 380 - ITAT LUCKNOW</title>
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    <description>The Tribunal found that the Commissioner of Income Tax (Exemptions) erred in rejecting the Trust&#039;s application for registration under section 12AA of the Income Tax Act. The Trust had provided substantial evidence of its activities and charitable nature. The Tribunal directed the Commissioner to grant registration to the Trust under section 12A of the Income Tax Act, allowing the appeal in ITA No.642/LKW/2018, and dismissing the appeal in ITA No.158/LKW/2019 as infructuous.</description>
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      <description>The Tribunal found that the Commissioner of Income Tax (Exemptions) erred in rejecting the Trust&#039;s application for registration under section 12AA of the Income Tax Act. The Trust had provided substantial evidence of its activities and charitable nature. The Tribunal directed the Commissioner to grant registration to the Trust under section 12A of the Income Tax Act, allowing the appeal in ITA No.642/LKW/2018, and dismissing the appeal in ITA No.158/LKW/2019 as infructuous.</description>
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