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    <title>2025 (10) TMI 307 - GUJARAT HIGH COURT</title>
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    <description>HC upheld the Tribunal&#039;s order remitting the registration application to CIT (Exemption) for de novo consideration, directing a fresh hearing and prohibiting denial of registration solely on the previously stated grounds. The court held that whether a trust benefits a particular religious community is a question for assessment under section 11, not for deciding registration under section 12A, and affirmed that the Tribunal correctly applied precedent in ordering reconsideration rather than outright rejection.</description>
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      <description>HC upheld the Tribunal&#039;s order remitting the registration application to CIT (Exemption) for de novo consideration, directing a fresh hearing and prohibiting denial of registration solely on the previously stated grounds. The court held that whether a trust benefits a particular religious community is a question for assessment under section 11, not for deciding registration under section 12A, and affirmed that the Tribunal correctly applied precedent in ordering reconsideration rather than outright rejection.</description>
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