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    <title>2011 (9) TMI 590 - KARNATAKA HIGH COURT</title>
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    <description>The High Court dismissed the revenue&#039;s appeal, affirming that the trust is genuine and its primary objective, education, falls within the charitable purpose definition under Section 2(15) of the Income Tax Act. The trust was deemed eligible for registration under Section 12A, allowing it to claim tax exemptions, provided it complies with Section 13 of the Act. The court ruled in favor of the assessee, concluding that the trust&#039;s activities, particularly in running educational institutions, demonstrated its genuineness and charitable nature.</description>
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    <pubDate>Wed, 07 Sep 2011 00:00:00 +0530</pubDate>
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      <title>2011 (9) TMI 590 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=210749</link>
      <description>The High Court dismissed the revenue&#039;s appeal, affirming that the trust is genuine and its primary objective, education, falls within the charitable purpose definition under Section 2(15) of the Income Tax Act. The trust was deemed eligible for registration under Section 12A, allowing it to claim tax exemptions, provided it complies with Section 13 of the Act. The court ruled in favor of the assessee, concluding that the trust&#039;s activities, particularly in running educational institutions, demonstrated its genuineness and charitable nature.</description>
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      <pubDate>Wed, 07 Sep 2011 00:00:00 +0530</pubDate>
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