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    <title>2012 (7) TMI 366 - ITAT, AGRA</title>
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    <description>The Tribunal ruled in favor of the assessee, holding that the CIT incorrectly canceled the registration under section 12AA and refused the exemption under section 80G. The Tribunal found the society&#039;s activities genuine and charitable, primarily focused on medical relief, with surplus income being incidental for sustaining charitable activities. The Tribunal directed the CIT to restore registration and grant exemption renewal.</description>
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      <description>The Tribunal ruled in favor of the assessee, holding that the CIT incorrectly canceled the registration under section 12AA and refused the exemption under section 80G. The Tribunal found the society&#039;s activities genuine and charitable, primarily focused on medical relief, with surplus income being incidental for sustaining charitable activities. The Tribunal directed the CIT to restore registration and grant exemption renewal.</description>
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