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2017 (11) TMI 1224 - HC - Income TaxGrant registration under Section 12AA - Held that:- Sub-Section (4) of Section 12AA will come into operation after the registration is carried out in consonance with the provisions of object of the trust not at the time of registration. In that view of the matter, registration will be given to trust and the observations made by the Tribunal are just and proper - Decided in favour of assessee
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