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2018 (2) TMI 1647 - AT - Income TaxRegistration u/s 12AA denied - proof of charitable activities - genuine activities - Held that:- In the present case, undoubtedly the objects of the assessee are charitable in nature and the assessee is running a college for achievement of its objects as given in the bye-laws. Therefore, the registration cannot be denied by holding that the activities of the assessee were not genuine. In view of the above, CIT (Exemptions) is directed to grant registration to the assessee u/s 12AA of the Act. - Decided in favour of assessee.
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