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2013 (12) TMI 1262 - HC - Income TaxRejection of registration u/s 12AA - Held that:- nothing has been brought on record, by the learned Commissioner of Income Tax before denying registration under section 12AA of the Act and approval under section 80G of the Act - Tribunal is a final fact finding authority and has found that - As per the aims and objectives of the trust, registration should be granted - Decided against Revenue.
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