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    <description>The court directed the Director General of Income Tax (Exemptions) Delhi to grant exemption to the petitioner society for the assessment year 2007-08, subject to conditions, after the society affirmed its commitment to solely conducting educational activities and agreed to amend its memorandum of association accordingly. The court emphasized the necessity of ensuring that an organization&#039;s actual activities align with its stated objects to qualify for tax exemptions under the Income Tax Act.</description>
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