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Trust's 12A Registration Denied Unjustly; Commissioner Wrongly Questions Charitable Nature u/s 2(15.

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....Denial of registration u/s 12A - Charitable activity u/s 2(15) - Since the funds were given to Other Educational Society for running of similar activities on behalf of the appellant trust, hence, in our view, the Ld. CIT(E) was not justified in rejecting the application of the appellant trust on this ground.....