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    <title>2018 (1) TMI 135 - ITAT JAIPUR</title>
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    <description>The Tribunal held that the Commissioner of Income Tax (CIT) lacked the authority to retrospectively withdraw the registration granted under Section 12A/12AA from the initial year. Additionally, the Tribunal determined that the activities of the assessee society, primarily focused on promoting the game of golf, were indeed charitable in nature, benefiting the public. As a result, the appeal filed by the assessee was allowed, and the order to withdraw registration was overturned.</description>
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      <link>https://www.taxtmi.com/caselaws?id=353399</link>
      <description>The Tribunal held that the Commissioner of Income Tax (CIT) lacked the authority to retrospectively withdraw the registration granted under Section 12A/12AA from the initial year. Additionally, the Tribunal determined that the activities of the assessee society, primarily focused on promoting the game of golf, were indeed charitable in nature, benefiting the public. As a result, the appeal filed by the assessee was allowed, and the order to withdraw registration was overturned.</description>
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