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    <title>2012 (11) TMI 707 - ITAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, reversing the Commissioner&#039;s decision to cancel the registration under section 12AA of the IT Act. The Tribunal emphasized the necessity of meeting specific conditions for cancellation and considering the impact of amendments to relevant definitions. This decision ensures a fair application of the law in determining charitable status, highlighting the importance of legal clarity and adherence to statutory requirements for charitable registrations and tax exemptions.</description>
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