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    <title>2001 (3) TMI 261 - ITAT LUCKNOW</title>
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    <description>The court decided in favor of the assessee, holding that the properties were part of a public charitable trust and qualified for exemption under section 11 of the Income Tax Act. The court found that the trust existed, properties were bequeathed for charitable purposes, and there was a legal obligation to maintain the properties for public benefit. The reopening of assessments was deemed unjustified as all relevant information had been disclosed, leading to a ruling in favor of the assessee on all grounds.</description>
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      <description>The court decided in favor of the assessee, holding that the properties were part of a public charitable trust and qualified for exemption under section 11 of the Income Tax Act. The court found that the trust existed, properties were bequeathed for charitable purposes, and there was a legal obligation to maintain the properties for public benefit. The reopening of assessments was deemed unjustified as all relevant information had been disclosed, leading to a ruling in favor of the assessee on all grounds.</description>
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