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    <description>Registration under section 12AB was refused because the trust&#039;s Gurukulam and open-schooling activities were not found to constitute education in the statutory charitable sense. The Tribunal applied the Supreme Court&#039;s standard that educational activity must involve formal, systematic scholastic instruction, and held that the trust had not established relief of the poor or any infirmity in the rejection of registration. The denial of registration was therefore upheld and the appeals failed.</description>
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