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2010 (3) TMI 810

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..... ctivity. It was argued that if the main object of the trust is charitable and even if the other objects are not implemented, it is not material for grant of registration. - It was submitted at the end that the trust is genuine and carries on educational activities which are charitable in nature, hence registration under section 12A(a) should be granted to it. - ITA NO. 1645 (MAD.) OF 2009 - - - .....

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..... tax has noted that the trust is running a school in a village without seeking necessary prior permission to run this school. Therefore, he has rejected the application. He has also mentioned that certain information called for were not supplied. Therefore, he doubted the nature of objects of the assessee-trust. 3. Before us, it was argued that the objects of the trust are nothing but only charit .....

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..... issions, we have reached a conclusion that the object of the assessee-trust is only charitable in nature and even if the school for some of the classes is run without requisite permission, it is not fatal for grant of registration under section 12AA. The evidence proving existence of an educational institution is available on record. Filing of belated return for the year ended March 31, 2007, whic .....

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