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    <title>2013 (5) TMI 470 - MADRAS HIGH COURT</title>
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    <description>The appeal against the rejection of registration under Section 12AA of the Income Tax Act was dismissed by the Tribunal. The society&#039;s activities, primarily focused on a specific community for marriage functions, were deemed not charitable under Section 2(15) of the Act. The Tribunal held that the society&#039;s objectives did not align with broader charitable purposes and emphasized the need for approved objectives serving wider charitable causes for tax-exempt status. The society was advised to seek court approval for expanded objectives to qualify for registration in the future.</description>
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      <description>The appeal against the rejection of registration under Section 12AA of the Income Tax Act was dismissed by the Tribunal. The society&#039;s activities, primarily focused on a specific community for marriage functions, were deemed not charitable under Section 2(15) of the Act. The Tribunal held that the society&#039;s objectives did not align with broader charitable purposes and emphasized the need for approved objectives serving wider charitable causes for tax-exempt status. The society was advised to seek court approval for expanded objectives to qualify for registration in the future.</description>
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