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    <title>2012 (8) TMI 1004 - ITAT HYDERABAD</title>
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    <description>The tribunal upheld the Commissioner of Income Tax&#039;s decision to cancel the society&#039;s registration under section 12AA(3) of the Income Tax Act, 1961, due to violations of its objects and engagement in commercial activities. The appeals were dismissed, affirming that the society did not qualify as a charitable trust. The tribunal stressed the need for registration authorities to act when trust objects are breached, and the rationale for registration is no longer valid.</description>
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      <description>The tribunal upheld the Commissioner of Income Tax&#039;s decision to cancel the society&#039;s registration under section 12AA(3) of the Income Tax Act, 1961, due to violations of its objects and engagement in commercial activities. The appeals were dismissed, affirming that the society did not qualify as a charitable trust. The tribunal stressed the need for registration authorities to act when trust objects are breached, and the rationale for registration is no longer valid.</description>
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