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    <title>2013 (2) TMI 782 - ITAT AGRA</title>
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    <description>The Tribunal set aside the CIT&#039;s order rejecting the application for registration under section 12AA of the IT Act, directing the CIT-II, Agra, to grant registration to the assessee within one month. The Tribunal held that educational activities qualify as charitable activities under Section 2(15) of the IT Act and criticized procedural lapses in the enquiry process. The appeal was allowed in favor of the assessee due to the genuine charitable nature of the educational activities and the CIT&#039;s failure to follow proper procedures.</description>
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    <pubDate>Fri, 15 Feb 2013 00:00:00 +0530</pubDate>
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      <title>2013 (2) TMI 782 - ITAT AGRA</title>
      <link>https://www.taxtmi.com/caselaws?id=185528</link>
      <description>The Tribunal set aside the CIT&#039;s order rejecting the application for registration under section 12AA of the IT Act, directing the CIT-II, Agra, to grant registration to the assessee within one month. The Tribunal held that educational activities qualify as charitable activities under Section 2(15) of the IT Act and criticized procedural lapses in the enquiry process. The appeal was allowed in favor of the assessee due to the genuine charitable nature of the educational activities and the CIT&#039;s failure to follow proper procedures.</description>
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      <pubDate>Fri, 15 Feb 2013 00:00:00 +0530</pubDate>
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