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    <title>2024 (6) TMI 1351 - ITAT SURAT</title>
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    <description>The ITAT addressed the appeal against the CIT(Exemption)&#039;s rejection of a trust&#039;s registration under section 12A(1)(ac)(iii) of the Income Tax Act due to a name mismatch and concerns about the trust&#039;s activities. The Tribunal corrected the name mismatch, directing acceptance of the corrected name for registration. Additionally, it ordered a reevaluation of the trust&#039;s activities and objects, allowing the trust to present complete documentation to ensure compliance with section 13(1)(b) of the Act. The appeal was allowed for statistical purposes, emphasizing the necessity of adherence to legal requirements for registration.</description>
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      <description>The ITAT addressed the appeal against the CIT(Exemption)&#039;s rejection of a trust&#039;s registration under section 12A(1)(ac)(iii) of the Income Tax Act due to a name mismatch and concerns about the trust&#039;s activities. The Tribunal corrected the name mismatch, directing acceptance of the corrected name for registration. Additionally, it ordered a reevaluation of the trust&#039;s activities and objects, allowing the trust to present complete documentation to ensure compliance with section 13(1)(b) of the Act. The appeal was allowed for statistical purposes, emphasizing the necessity of adherence to legal requirements for registration.</description>
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