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    <title>2016 (10) TMI 714 - ITAT BANGALORE</title>
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    <description>The Tribunal held that the income derived from letting out Kalyana Mantapa did not qualify as charitable activity under Section 2(15) of the Income Tax Act, thus denying the exemption under Section 11. The Tribunal affirmed the orders of the CIT(Appeals), upholding the denial of exemption and the imposition of interest under Sections 234-B, 234-C, and 234-D of the Act.</description>
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      <description>The Tribunal held that the income derived from letting out Kalyana Mantapa did not qualify as charitable activity under Section 2(15) of the Income Tax Act, thus denying the exemption under Section 11. The Tribunal affirmed the orders of the CIT(Appeals), upholding the denial of exemption and the imposition of interest under Sections 234-B, 234-C, and 234-D of the Act.</description>
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