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    <title>2015 (1) TMI 696 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the Assessee, finding that its activities aligned with charitable objectives and did not amount to trade, commerce, or business. Consequently, the cancellation of registration under section 12AA(3) was deemed unjustified. The appeal was allowed, and the registration was reinstated under section 12A.</description>
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