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Har Nihal Charitable Trust v. CIT (2021) 191 ITD 587 / 90 ITR 191 / 213 TTJ 266/ 205 DTR 41 (Chd.)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Object and genuineness is not in doubt-Refusal of registration is not valid.

Held that  when the  object and genuineness is not in doubt, refusal of registration is not valid.