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    <title>2011 (12) TMI 246 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed tax case appeals challenging the rejection of registration under Section 12AA and approval under Section 80G of the Income Tax Act. The Court held that the Income Tax Appellate Tribunal was correct in directing to grant registration and approval as the object of the Society was charitable, focusing on propagating non-violence and truth. The Court emphasized the importance of assessing the genuineness of the Society&#039;s activities and clarified that provisions related to markets and arbitration were ancillary and not indicative of a commercial nature. No substantial question of law arose, and no costs were awarded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=210392</link>
      <description>The High Court of Madras dismissed tax case appeals challenging the rejection of registration under Section 12AA and approval under Section 80G of the Income Tax Act. The Court held that the Income Tax Appellate Tribunal was correct in directing to grant registration and approval as the object of the Society was charitable, focusing on propagating non-violence and truth. The Court emphasized the importance of assessing the genuineness of the Society&#039;s activities and clarified that provisions related to markets and arbitration were ancillary and not indicative of a commercial nature. No substantial question of law arose, and no costs were awarded.</description>
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      <pubDate>Tue, 13 Dec 2011 00:00:00 +0530</pubDate>
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