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    <title>2025 (3) TMI 1848 - ITAT VISAKHAPATNAM</title>
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    <description>Denial of registration under section 80G was not sustained where the trust already held section 12A registration, its records showed activities during the relevant years, and the rejecting authority did not identify any specific non-charitable or disqualifying activity. The trust deed, returns, audit report, financial statements and photographs were treated as supporting charitable activity, including welfare measures relating to cows. The adverse order was set aside and the matter remanded to the Commissioner for reconsideration with a direction to grant registration.</description>
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      <description>Denial of registration under section 80G was not sustained where the trust already held section 12A registration, its records showed activities during the relevant years, and the rejecting authority did not identify any specific non-charitable or disqualifying activity. The trust deed, returns, audit report, financial statements and photographs were treated as supporting charitable activity, including welfare measures relating to cows. The adverse order was set aside and the matter remanded to the Commissioner for reconsideration with a direction to grant registration.</description>
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