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    <title>2014 (1) TMI 1192 -  ITAT AGRA</title>
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    <description>The Tribunal dismissed the appeal of the assessee, upholding the CIT&#039;s rejection of the application for registration under Section 12AA of the IT Act. The Tribunal found that the activities of the assessee society, primarily benefiting the Agarwal community and lacking evidence of general public utility, did not qualify as charitable under the IT Act. The assessee was given the opportunity to reapply if it could establish genuine charitable or religious objectives.</description>
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      <description>The Tribunal dismissed the appeal of the assessee, upholding the CIT&#039;s rejection of the application for registration under Section 12AA of the IT Act. The Tribunal found that the activities of the assessee society, primarily benefiting the Agarwal community and lacking evidence of general public utility, did not qualify as charitable under the IT Act. The assessee was given the opportunity to reapply if it could establish genuine charitable or religious objectives.</description>
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