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    <description>The Tribunal upheld the CIT(A)&#039;s decision and dismissed the appeal of the assessee. The activities were deemed as services related to trade, business, or commerce, resulting in the loss of charitable organization status and exemption under the Income Tax Act. The fees collected by the assessee for services provided were considered commercial in nature, making the assessee ineligible for benefits under relevant sections of the Act.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision and dismissed the appeal of the assessee. The activities were deemed as services related to trade, business, or commerce, resulting in the loss of charitable organization status and exemption under the Income Tax Act. The fees collected by the assessee for services provided were considered commercial in nature, making the assessee ineligible for benefits under relevant sections of the Act.</description>
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