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    <title>2012 (3) TMI 168 - ITAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the assessee, overturning the denial of renewal under Section 80G by the DIT(E). The Tribunal held that the sponsorship fees and music coaching receipts were not from commercial activities, emphasizing the charitable nature of the assessee&#039;s activities and the non-commercial intent behind the funds received. The Tribunal highlighted the cultural and educational aspects of the society&#039;s activities, ultimately directing the grant of renewal under Section 80G.</description>
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      <description>The Tribunal ruled in favor of the assessee, overturning the denial of renewal under Section 80G by the DIT(E). The Tribunal held that the sponsorship fees and music coaching receipts were not from commercial activities, emphasizing the charitable nature of the assessee&#039;s activities and the non-commercial intent behind the funds received. The Tribunal highlighted the cultural and educational aspects of the society&#039;s activities, ultimately directing the grant of renewal under Section 80G.</description>
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