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    <title>2013 (9) TMI 121 - ITAT CUTTACK</title>
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    <description>The Tribunal allowed the appeal of the assessee, setting aside the Commissioner of Income-tax&#039;s refusal to grant registration under section 12AA. The Tribunal held that the activities of maintaining a goshala are charitable in nature, emphasizing that selling milk, gobar, khatta, and manure are incidental to the charitable objective. The Commissioner&#039;s refusal was deemed unjustified, as there was no dispute regarding the genuineness of the goshala&#039;s activities.</description>
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      <description>The Tribunal allowed the appeal of the assessee, setting aside the Commissioner of Income-tax&#039;s refusal to grant registration under section 12AA. The Tribunal held that the activities of maintaining a goshala are charitable in nature, emphasizing that selling milk, gobar, khatta, and manure are incidental to the charitable objective. The Commissioner&#039;s refusal was deemed unjustified, as there was no dispute regarding the genuineness of the goshala&#039;s activities.</description>
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