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    <title>2021 (12) TMI 980 - ITAT SURAT</title>
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    <description>The Tribunal allowed the appeal against the rejection of registration under section 80G(5) due to religious trust objects, emphasizing the charitable nature of the trust&#039;s activities. The Commissioner&#039;s denial based on religious grounds was overturned as the trust primarily focused on charitable purposes like education and disaster relief. Despite non-submission of financial documents, the Tribunal granted approval, stressing compliance with section 80G(5) conditions. Procedural fairness in the registration process and alignment with charitable objectives were highlighted in the judgment.</description>
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      <description>The Tribunal allowed the appeal against the rejection of registration under section 80G(5) due to religious trust objects, emphasizing the charitable nature of the trust&#039;s activities. The Commissioner&#039;s denial based on religious grounds was overturned as the trust primarily focused on charitable purposes like education and disaster relief. Despite non-submission of financial documents, the Tribunal granted approval, stressing compliance with section 80G(5) conditions. Procedural fairness in the registration process and alignment with charitable objectives were highlighted in the judgment.</description>
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