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    <title>2012 (6) TMI 327 - ITAT DELHI</title>
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    <description>The tribunal ruled in favor of the charitable trust, granting registration under Section 12AA and approval under Section 80G of the Income-tax Act. The tribunal found the trust&#039;s activities to be genuinely charitable, including medical research and public awareness programs. It rejected arguments against the validity of donations from pharmaceutical companies and the expenditure on organizing a conference at a five-star hotel. The tribunal emphasized that the trust&#039;s activities aligned with its charitable objects and did not engage in commercial activities, ultimately allowing both appeals filed by the trust.</description>
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