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    <title>2015 (11) TMI 288 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(Appeals)&#039; decisions. It found no violation of Sections 11, 12, and 13 of the Income-tax Act. The assessees&#039; use of funds for constructing a meditation hall aligned with their charitable objectives, qualifying for exemption under Section 11. The Tribunal condoned the delay in filing appeals and confirmed that the corpus donations were appropriately utilized for the hall&#039;s construction.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(Appeals)&#039; decisions. It found no violation of Sections 11, 12, and 13 of the Income-tax Act. The assessees&#039; use of funds for constructing a meditation hall aligned with their charitable objectives, qualifying for exemption under Section 11. The Tribunal condoned the delay in filing appeals and confirmed that the corpus donations were appropriately utilized for the hall&#039;s construction.</description>
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