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2010 (4) TMI 789 - AT - Income TaxRegistration under section 12AA and for approval under section 80G(5)(vi) of the Act - CIT observed that trust has not been able to bring any evidence on record to establish, that any activity of the trust/association has been taken for the charitable purposes as a result genuineness of the activities - Assesse contended that without giving a reasonable opportunity to the appellant and is thus violative of the principles of natural justice - appellant contended that as a part of its objectives had sponsored a money towards computer hardware education course belonging to an economically weaker scheduled tribe - As here is no condition for grant of registration that the institution is supposed to carry out a charitable trust for entire 12 months nor is there a requirement which states that the minimum number of activities a trust is required - Held that Commissioner of Income-tax was not justified in rejecting the application for registration - Hence impugned order is set aside and the trust is allowed to get registered u/s 12AA - Commissioner of Income-tax is further directed to verify the application of the appellant seeking approval under section 80G(5)(vi) of the Act - Appeal is allowed.
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