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    <description>Registration under section 12AB requires compliance with all applicable laws before a charitable trust can be granted permanent registration. Where the trust was not registered under the Rajasthan Public Trust Act and had not met the mandatory state-law requirement within the prescribed time, the rejection of its application was sustained. The ruling treats compliance with relevant state trust legislation as a prerequisite for consideration under the Income-tax Act, and no interference was warranted once that condition remained unsatisfied.</description>
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      <description>Registration under section 12AB requires compliance with all applicable laws before a charitable trust can be granted permanent registration. Where the trust was not registered under the Rajasthan Public Trust Act and had not met the mandatory state-law requirement within the prescribed time, the rejection of its application was sustained. The ruling treats compliance with relevant state trust legislation as a prerequisite for consideration under the Income-tax Act, and no interference was warranted once that condition remained unsatisfied.</description>
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