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2012 (11) TMI 395 - AT - Income TaxRegistration u/s. 12A - rejection of application as assessee trust admitted no activities of commencement - Held that:- As decided in Panna Lalbhai Foundation Versus The DIT (Exemption), Ahmedabad [2012 (11) TMI 293 - ITAT AHMEDABAD] at the stage of registration satisfaction on genuineness of activity is not a pre-condition. Thus in this view of the matter DIT(E) ought to have granted registration when he was satisfied about the objects of the assessee-trust - in favour of assessee.
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