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    <title>2017 (8) TMI 1689 - ITAT AMRITSAR</title>
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    <description>The tribunal directed the CIT (Exemption) to grant registration under Section 12A of the Income Tax Act to the appellant trust, with the condition that registration could be withdrawn if the trust fails to conduct charitable activities. The tribunal emphasized that the Revenue Authority has the discretion to cancel registration if the trust does not fulfill its objectives. As a result, the appeals filed by the trust were allowed.</description>
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      <title>2017 (8) TMI 1689 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=305668</link>
      <description>The tribunal directed the CIT (Exemption) to grant registration under Section 12A of the Income Tax Act to the appellant trust, with the condition that registration could be withdrawn if the trust fails to conduct charitable activities. The tribunal emphasized that the Revenue Authority has the discretion to cancel registration if the trust does not fulfill its objectives. As a result, the appeals filed by the trust were allowed.</description>
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