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    <title>2025 (11) TMI 1778 - SC Order</title>
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    <description>SC considered a challenge to an HC order directing grant of registration under s.12AA to an educational institution already approved under s.10(23)(vi). The HC had held that, being a duly registered educational trust whose income is applied for advancement of education, the institution could not be denied s.12AA registration. SC, without expressing any opinion on the questions of law and keeping them open, declined to interfere with the HC&#039;s reasoning or conclusion. The Special Leave Petition was dismissed, effectively sustaining the grant of s.12AA registration.</description>
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      <title>2025 (11) TMI 1778 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=782310</link>
      <description>SC considered a challenge to an HC order directing grant of registration under s.12AA to an educational institution already approved under s.10(23)(vi). The HC had held that, being a duly registered educational trust whose income is applied for advancement of education, the institution could not be denied s.12AA registration. SC, without expressing any opinion on the questions of law and keeping them open, declined to interfere with the HC&#039;s reasoning or conclusion. The Special Leave Petition was dismissed, effectively sustaining the grant of s.12AA registration.</description>
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