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    <title>2014 (8) TMI 419 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The High Court allowed the appeal, granting registration to the appellant society under Section 12A of the Income Tax Act, 1961. The Court emphasized that the focus for registration should be on the society&#039;s objectives rather than the actual activities carried out, particularly when those activities fall within the permissible scope. Drawing parallels with a previous case involving a registered school, the Court ruled in favor of the appellant, highlighting the importance of the society&#039;s aims and permissible activities for registration under the Income Tax Act.</description>
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      <description>The High Court allowed the appeal, granting registration to the appellant society under Section 12A of the Income Tax Act, 1961. The Court emphasized that the focus for registration should be on the society&#039;s objectives rather than the actual activities carried out, particularly when those activities fall within the permissible scope. Drawing parallels with a previous case involving a registered school, the Court ruled in favor of the appellant, highlighting the importance of the society&#039;s aims and permissible activities for registration under the Income Tax Act.</description>
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