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2015 (1) TMI 872 - MADRAS HIGH COURTRegistration under Section 12AA - whether granted to the trust with both charitable and religious objects on application of Section 11(1)(a) - Held that:- It is not denied by the assessee that on the date of the application under Section 12AA, it was yet to commence its operation. But nevertheless the genuineness of the objects of the trust were not questioned.Revenue would not be justified in refusing the grant of registration at the threshold. See CIT V. Arulmighu Sri Kamatchi Amman Trust (2012 (2) TMI 159 - MADRAS HIGH COURT ) - Decided in favour of assessee.
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