2015 (9) TMI 387

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....DGMENT We have heard Sri E.I.Sanmathi, learned Counsel for the appellant and perused the record. 2. These appeals have been filed raising the following substantial question of law: "Whether the Tribunal was correct in holding that the assessee trust must be granted registration under Section 12A and recognition under Section 80G of the Income Tax Act despite the fact that it had not....