Section 12AA Registration Must Be Granted for Charitable Objectives Aimed at Education, Commissioner Lacked Evidence Against Assessee.

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Full Text of the Document

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....Registration u/s.12AA - when the objects of the Assessee are charitable in nature being solely for the purpose of education and all activities spring from and are to be read in conjunction with clause 2 (b) of the Deed of Trust and there is nothing brought on record by the CIT(E) to show the objects of the Assessee are not charitable or that its activities are not genuine then registration ought to have been granted....