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    <title>2012 (8) TMI 634 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT DELHI reversed the order of the DIT(E) withdrawing the society&#039;s registration under sec. 12A. The society&#039;s investment in a commercial property was deemed permissible as long as the income generated was utilized for charitable purposes, despite not being directly related to education. The Tribunal emphasized that the society&#039;s intent was to support its educational objectives through income-generating investments, leading to the reinstatement of the society&#039;s registration under sec. 12A.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215952</link>
      <description>The Appellate Tribunal ITAT DELHI reversed the order of the DIT(E) withdrawing the society&#039;s registration under sec. 12A. The society&#039;s investment in a commercial property was deemed permissible as long as the income generated was utilized for charitable purposes, despite not being directly related to education. The Tribunal emphasized that the society&#039;s intent was to support its educational objectives through income-generating investments, leading to the reinstatement of the society&#039;s registration under sec. 12A.</description>
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      <pubDate>Fri, 30 Mar 2012 00:00:00 +0530</pubDate>
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