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    <title>2011 (10) TMI 697 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision in favor of the assessee society, allowing exemption under sec. 11 of the Income-tax Act for Assessment Year 2008-09. The Tribunal determined that the society&#039;s activities were aligned with charitable purposes, emphasizing that the hiring of the auditorium and related activities were not profit-driven but aimed at furthering the society&#039;s charitable objectives. The appeal filed by the revenue challenging the exemption was dismissed based on the consistent application of previous decisions supporting the assessee&#039;s eligibility for exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=191929</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision in favor of the assessee society, allowing exemption under sec. 11 of the Income-tax Act for Assessment Year 2008-09. The Tribunal determined that the society&#039;s activities were aligned with charitable purposes, emphasizing that the hiring of the auditorium and related activities were not profit-driven but aimed at furthering the society&#039;s charitable objectives. The appeal filed by the revenue challenging the exemption was dismissed based on the consistent application of previous decisions supporting the assessee&#039;s eligibility for exemption.</description>
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