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    <description>The Tribunal held that the trust&#039;s activities, such as operating auditoriums and a ladies hostel, were aligned with its charitable objectives. Income generated was deemed for charitable purposes, meeting conditions under sections 11(4) and 11(4A) of the Income-tax Act. Thus, the trust was granted exemption under section 11, leading to the allowance of the assessee&#039;s appeals and the dismissal of the revenue&#039;s appeals.</description>
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