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    <title>2017 (11) TMI 1370 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, determining that the assessee&#039;s activities were charitable and not commercial. It was noted that the hostel services provided were in line with educational activities, and income generated was utilized for charitable purposes. The Tribunal emphasized the continuity of the assessee&#039;s charitable status and dismissed the Revenue&#039;s appeal while disposing of the assessee&#039;s cross-objection accordingly.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, determining that the assessee&#039;s activities were charitable and not commercial. It was noted that the hostel services provided were in line with educational activities, and income generated was utilized for charitable purposes. The Tribunal emphasized the continuity of the assessee&#039;s charitable status and dismissed the Revenue&#039;s appeal while disposing of the assessee&#039;s cross-objection accordingly.</description>
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