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    <title>2016 (10) TMI 363 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the CIT&#039;s decision to reject the assessee company&#039;s application for registration under section 12A of the Income Tax Act, 1961. It was determined that the company&#039;s activities were not charitable as they primarily benefited a specific group of member industries in the GIDC Industrial Estate, rather than serving the general public utility. The appeal was dismissed on 23rd May, 2016.</description>
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      <description>The Tribunal upheld the CIT&#039;s decision to reject the assessee company&#039;s application for registration under section 12A of the Income Tax Act, 1961. It was determined that the company&#039;s activities were not charitable as they primarily benefited a specific group of member industries in the GIDC Industrial Estate, rather than serving the general public utility. The appeal was dismissed on 23rd May, 2016.</description>
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