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2012 (2) TMI 324 - AT - Income TaxTrust - Registration declined as Scholarship provided to needy poor jain treating as helping a particular religious community - Held That:- When condition under Section 13(1)(b) are violated exemption u/s 11 are not given, it shall not effect the registration. CIT(A) to allow registration. Deduction under 80G - Held That:- As the trust is eligible for registration CIT to reconsider the application under 80G. Reliance placed on Umaid Charitable Trust V/s Union of India (2008 - TMI - 31890 - RAJASTHAN HIGH COURT)
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