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    <title>2023 (2) TMI 1368 - CALCUTTA HIGH COURT</title>
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    <description>HC dismissed the revenue&#039;s appeal under Section 260A of the Income Tax Act, 1961, challenging the ITAT&#039;s order on a trust&#039;s registration under Section 12AA and exemption under Section 80G(5)(vi). The Tribunal correctly determined that registration should be based on the charitable nature of the trust&#039;s objects. The substantial question of law was resolved against the revenue.</description>
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      <description>HC dismissed the revenue&#039;s appeal under Section 260A of the Income Tax Act, 1961, challenging the ITAT&#039;s order on a trust&#039;s registration under Section 12AA and exemption under Section 80G(5)(vi). The Tribunal correctly determined that registration should be based on the charitable nature of the trust&#039;s objects. The substantial question of law was resolved against the revenue.</description>
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