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    <description>Registration under Section 12-AA was treated by the High Court as sufficient for Section 80(G) benefit, but the Revenue contended that such registration does not automatically confer the deduction and that the authority must still examine whether the activity is charitable or religious in nature. The submission further noted that the particular activity for which exemption was sought was said to be predominantly religious rather than charitable. The record also notes that delay was condoned and notice was issued returnable in four weeks.</description>
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      <description>Registration under Section 12-AA was treated by the High Court as sufficient for Section 80(G) benefit, but the Revenue contended that such registration does not automatically confer the deduction and that the authority must still examine whether the activity is charitable or religious in nature. The submission further noted that the particular activity for which exemption was sought was said to be predominantly religious rather than charitable. The record also notes that delay was condoned and notice was issued returnable in four weeks.</description>
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