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    <title>2022 (3) TMI 920 - ITAT CHENNAI</title>
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    <description>The Tribunal found the Trust&#039;s activities genuine and aligned with its objectives, overturning the Commissioner of Income Tax (Exemptions)&#039;s rejection of the registration application under Section 12AA of the Income Tax Act. The Trust&#039;s compliance with procedural requirements, financial handling, and legal precedents supporting genuine activities were crucial in the Tribunal&#039;s decision. The case was remanded for fresh adjudication, directing a re-evaluation of the registration application based on the Tribunal&#039;s findings and legal references.</description>
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