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    <title>2010 (8) TMI 513 - ITAT, Kolkata</title>
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    <description>The Tribunal allowed the appeal, directing the CIT to grant registration under section 12AA of the Income-tax Act to the assessee. The Tribunal found the activities of the assessee, including providing health, medical care, and educational facilities, to be charitable within the meaning of section 2(15) of the Act. It concluded that the CIT&#039;s refusal to grant registration was unjustified, emphasizing that the institution&#039;s objectives aligned with charitable purposes.</description>
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      <description>The Tribunal allowed the appeal, directing the CIT to grant registration under section 12AA of the Income-tax Act to the assessee. The Tribunal found the activities of the assessee, including providing health, medical care, and educational facilities, to be charitable within the meaning of section 2(15) of the Act. It concluded that the CIT&#039;s refusal to grant registration was unjustified, emphasizing that the institution&#039;s objectives aligned with charitable purposes.</description>
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