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    <title>2001 (10) TMI 297 - ITAT PUNE</title>
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    <description>The Tribunal concluded that the assessee Trust is eligible for exemption under section 11 of the Income-tax Act. This decision was based on the significant amendments made to the Trust Deed in 1989, the registration granted under section 12A, and the changed public perception of Acharya Rajneesh&#039;s teachings. As a result, the appeal by the Revenue was dismissed, and the decision favored the assessee Trust.</description>
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      <description>The Tribunal concluded that the assessee Trust is eligible for exemption under section 11 of the Income-tax Act. This decision was based on the significant amendments made to the Trust Deed in 1989, the registration granted under section 12A, and the changed public perception of Acharya Rajneesh&#039;s teachings. As a result, the appeal by the Revenue was dismissed, and the decision favored the assessee Trust.</description>
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