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    <title>2016 (7) TMI 733 - ITAT DELHI</title>
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    <description>The ITAT dismissed the appeal, affirming the trust&#039;s eligibility for income exemption under u/s 11 based on its continuous charitable activities and registration u/s 12AA. The court emphasized the incidental nature of the trust&#039;s commercial activities in line with its charitable objectives, upholding the CIT(A)&#039;s decision to partly allow the trust&#039;s appeal for income exemption.</description>
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      <description>The ITAT dismissed the appeal, affirming the trust&#039;s eligibility for income exemption under u/s 11 based on its continuous charitable activities and registration u/s 12AA. The court emphasized the incidental nature of the trust&#039;s commercial activities in line with its charitable objectives, upholding the CIT(A)&#039;s decision to partly allow the trust&#039;s appeal for income exemption.</description>
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