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    <title>2024 (11) TMI 1425 - CHHATTISGARH HIGH COURT</title>
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    <description>Subsisting registration under Section 12AA was treated as sufficient basis for approval under Section 80G(5), and the authority could not refuse approval merely because the trust had religious objects or because a fresh enquiry into charitable character was sought. The Court also treated the issue as covered by prior authority and found no debatable question warranting interference under Section 260A. The Revenue&#039;s challenge therefore failed, and the tax appeal was terminated at the threshold.</description>
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      <description>Subsisting registration under Section 12AA was treated as sufficient basis for approval under Section 80G(5), and the authority could not refuse approval merely because the trust had religious objects or because a fresh enquiry into charitable character was sought. The Court also treated the issue as covered by prior authority and found no debatable question warranting interference under Section 260A. The Revenue&#039;s challenge therefore failed, and the tax appeal was terminated at the threshold.</description>
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