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2013 (8) TMI 110 - HC - Income TaxRegistration u/s 12A and 12AA - DIT(E) refused to grant registration - Tribunal granted registration - Held that:- only because the Trust has not commenced the activities, the Commissioner would have no authority to ipso facto reject the application for registration on that count alone - there was nothing to indicate any material to conclude that the objects of the Trust or the activities of the Trust were not genuine or any doubt arose in respect of the genuineness of the activities - Decided against Revenue.
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