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    <title>2023 (9) TMI 897 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the appeal challenging the Income Tax Appellate Tribunal&#039;s order directing the grant of registration to the assessee trust under Section 10(23C)(vi) of the Income Tax Act. The Court upheld the Tribunal&#039;s findings that the trust was predominantly engaged in educational activities based on the trust deed and financial documents submitted, concluding that the rejection of the application by the CIT(E) was unjustified.</description>
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      <description>The Court dismissed the appeal challenging the Income Tax Appellate Tribunal&#039;s order directing the grant of registration to the assessee trust under Section 10(23C)(vi) of the Income Tax Act. The Court upheld the Tribunal&#039;s findings that the trust was predominantly engaged in educational activities based on the trust deed and financial documents submitted, concluding that the rejection of the application by the CIT(E) was unjustified.</description>
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