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    <title>2013 (10) TMI 596 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax&#039;s decision to reject registration under section 12AA of the Income Tax Act. The Tribunal found that the society had not effectively carried out charitable activities as claimed and lacked evidence to support its charitable purpose. The rejection was deemed justified due to the absence of genuine charitable activities and the broad nature of the society&#039;s objectives. The appeal by the society was dismissed.</description>
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      <title>2013 (10) TMI 596 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=238141</link>
      <description>The Tribunal upheld the Commissioner of Income Tax&#039;s decision to reject registration under section 12AA of the Income Tax Act. The Tribunal found that the society had not effectively carried out charitable activities as claimed and lacked evidence to support its charitable purpose. The rejection was deemed justified due to the absence of genuine charitable activities and the broad nature of the society&#039;s objectives. The appeal by the society was dismissed.</description>
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