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    <title>2009 (9) TMI 81 - ITAT DELHI-B</title>
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    <description>The Tribunal found that the appellant society met the criteria for charitable status, including compliance with Section 80G(5) and Rule 11AA. The society&#039;s registration under Section 12AA and previous exemptions under Sections 11 and 12 supported its charitable nature. The Tribunal directed the CIT to grant approval under Section 80G(5)(vi) of the IT Act, allowing the appeal and distinguishing the CIT&#039;s reliance on case law as not applicable to the present circumstances.</description>
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      <description>The Tribunal found that the appellant society met the criteria for charitable status, including compliance with Section 80G(5) and Rule 11AA. The society&#039;s registration under Section 12AA and previous exemptions under Sections 11 and 12 supported its charitable nature. The Tribunal directed the CIT to grant approval under Section 80G(5)(vi) of the IT Act, allowing the appeal and distinguishing the CIT&#039;s reliance on case law as not applicable to the present circumstances.</description>
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