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    <title>2013 (3) TMI 435 - ITAT CHANDIGARH</title>
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    <description>The Tribunal overturned the denial of registration under section 12AA of the Act, emphasizing that the society&#039;s educational activities were genuine and charitable. The Tribunal highlighted that issues related to lease details and asset transfers should be examined during exemption under section 11, not during the registration process. The decision emphasized the importance of focusing on the society&#039;s charitable objects and the genuineness of its activities for registration purposes. The Tribunal directed the Commissioner to grant registration to the society, concluding that the denial was unjustified.</description>
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    <pubDate>Tue, 19 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (3) TMI 435 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=221669</link>
      <description>The Tribunal overturned the denial of registration under section 12AA of the Act, emphasizing that the society&#039;s educational activities were genuine and charitable. The Tribunal highlighted that issues related to lease details and asset transfers should be examined during exemption under section 11, not during the registration process. The decision emphasized the importance of focusing on the society&#039;s charitable objects and the genuineness of its activities for registration purposes. The Tribunal directed the Commissioner to grant registration to the society, concluding that the denial was unjustified.</description>
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      <pubDate>Tue, 19 Feb 2013 00:00:00 +0530</pubDate>
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