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    <title>2005 (6) TMI 259 - ITAT NAGPUR</title>
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    <description>The Tribunal set aside the CITs&#039; orders rejecting the APMCs&#039; applications for registration under section 12A/12AA of the Income-tax Act, 1961. It determined that the APMCs&#039; activities qualify as charitable, falling under &quot;advancement of general public utility.&quot; The Tribunal directed the CITs to grant registration, ensuring consistent application of the law. The appeals were allowed.</description>
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