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    <title>2013 (5) TMI 251 - ITAT PANJI</title>
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    <description>The Tribunal dismissed the appeal, upholding the Commissioner of Income Tax&#039;s decision to cancel the registration granted under Section 12A. The cancellation was deemed valid as the assessee&#039;s activities were considered commercial in nature and did not meet the criteria for charitable purpose under the amended definition in Section 2(15) of the Income Tax Act. The Tribunal concurred that the activities, including organizing events, generating income from various sources, and engaging in commercial ventures, fell within the scope of trade, commerce, or business, leading to the cancellation of registration.</description>
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      <title>2013 (5) TMI 251 - ITAT PANJI</title>
      <link>https://www.taxtmi.com/caselaws?id=233666</link>
      <description>The Tribunal dismissed the appeal, upholding the Commissioner of Income Tax&#039;s decision to cancel the registration granted under Section 12A. The cancellation was deemed valid as the assessee&#039;s activities were considered commercial in nature and did not meet the criteria for charitable purpose under the amended definition in Section 2(15) of the Income Tax Act. The Tribunal concurred that the activities, including organizing events, generating income from various sources, and engaging in commercial ventures, fell within the scope of trade, commerce, or business, leading to the cancellation of registration.</description>
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