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Sec. 11 of Income Tax Act, 1961— Exemption — Court held that, under Section 12AA of the Act, the CIT(E) can only register or refuse the registration of the trust and it cannot direct registration of the trust under a particular category as it had done in the present case i.e. General Public Utility Trust. Accordingly, no substantial question of law arises for determination in the present proceedings and the present appeal being bereft of merits was dismissed. --- CIT vs. TATA COMMUNITY INITIATIVES TRUST. 23 ITCD Online 3 (DEL)