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    <title>2012 (5) TMI 100 - ITAT JAIPUR</title>
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    <description>The Tribunal found that the withdrawal of registration granted under section 12AA to M/s Rajasthan Housing Board was unjustified by the CIT. Despite amendments to section 2(15) of the Act, the Tribunal held that the Institution&#039;s objectives remained charitable, reinstating the registration. Emphasizing that the exemption under section 11 is assessed annually and does not affect the registration process, the Tribunal allowed the appeal and dismissed the Stay Petition as unnecessary.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213086</link>
      <description>The Tribunal found that the withdrawal of registration granted under section 12AA to M/s Rajasthan Housing Board was unjustified by the CIT. Despite amendments to section 2(15) of the Act, the Tribunal held that the Institution&#039;s objectives remained charitable, reinstating the registration. Emphasizing that the exemption under section 11 is assessed annually and does not affect the registration process, the Tribunal allowed the appeal and dismissed the Stay Petition as unnecessary.</description>
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      <pubDate>Fri, 04 May 2012 00:00:00 +0530</pubDate>
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