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    <title>2014 (7) TMI 754 - ITAT MUMBAI</title>
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    <description>The appellant challenged the order passed under section 12AA(3) by the Director of Income-tax (Exemption) regarding the cancellation of their registration under Section 12A. The Director held that the appellant&#039;s activities did not qualify as educational but rather as &quot;advancement of any other object of general public utility.&quot; Despite the significant income earned by the appellant, the Tribunal ruled in favor of the appellant, finding their educational activities genuine and aligned with charitable objectives, ultimately allowing the appeal against the cancellation of registration under Section 12A.</description>
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      <description>The appellant challenged the order passed under section 12AA(3) by the Director of Income-tax (Exemption) regarding the cancellation of their registration under Section 12A. The Director held that the appellant&#039;s activities did not qualify as educational but rather as &quot;advancement of any other object of general public utility.&quot; Despite the significant income earned by the appellant, the Tribunal ruled in favor of the appellant, finding their educational activities genuine and aligned with charitable objectives, ultimately allowing the appeal against the cancellation of registration under Section 12A.</description>
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