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    <title>2017 (1) TMI 443 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee against the denial of registration under Section 12A(a) of the Income Tax Act. It held that the society&#039;s activities were genuinely educational and charitable, qualifying for registration under Section 12A. The Tribunal emphasized that the mere existence of surplus funds and expansion of educational activities do not disqualify an institution from being recognized as charitable. The CIT was directed to grant registration, following relevant precedents.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee against the denial of registration under Section 12A(a) of the Income Tax Act. It held that the society&#039;s activities were genuinely educational and charitable, qualifying for registration under Section 12A. The Tribunal emphasized that the mere existence of surplus funds and expansion of educational activities do not disqualify an institution from being recognized as charitable. The CIT was directed to grant registration, following relevant precedents.</description>
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