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    <title>2023 (7) TMI 616 - ORISSA HIGH COURT</title>
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    <description>The ITAT overturned the rejection of registration under section 12AA of the Income Tax Act, emphasizing that the nature of activities should not be the sole basis for denial. The CIT&#039;s concerns regarding the lack of charitable activities and future contingencies were deemed insufficient grounds for rejection. The appeal by the revenue was dismissed as the ITAT found no substantial question of law arising from the order.</description>
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      <description>The ITAT overturned the rejection of registration under section 12AA of the Income Tax Act, emphasizing that the nature of activities should not be the sole basis for denial. The CIT&#039;s concerns regarding the lack of charitable activities and future contingencies were deemed insufficient grounds for rejection. The appeal by the revenue was dismissed as the ITAT found no substantial question of law arising from the order.</description>
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