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    <title>2010 (10) TMI 1095 - ITAT HYDERABAD</title>
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    <description>The appeal against the refusal of registration under section 12A of the Income-tax Act was dismissed. The Tribunal upheld the decision, stating that the trust&#039;s activities were deemed commercial rather than charitable due to renting out buildings for events, making it ineligible for registration. The Tribunal found the refusal justified, emphasizing that the DIT (E) had provided sufficient opportunities for the trust to present its case. The decision was rendered on 21-10-2010.</description>
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      <description>The appeal against the refusal of registration under section 12A of the Income-tax Act was dismissed. The Tribunal upheld the decision, stating that the trust&#039;s activities were deemed commercial rather than charitable due to renting out buildings for events, making it ineligible for registration. The Tribunal found the refusal justified, emphasizing that the DIT (E) had provided sufficient opportunities for the trust to present its case. The decision was rendered on 21-10-2010.</description>
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