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    <title>2018 (2) TMI 600 - ITAT AGRA</title>
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    <description>The tribunal allowed the appeal, directing the CIT to grant registration under Section 12AA of the Income Tax Act to the assessee authority. The decision highlighted the significance of the intention behind activities and their alignment with public welfare objectives in establishing eligibility for charitable status. The tribunal found that the assessee authority&#039;s activities were not profit-driven but aimed at public welfare, qualifying as charitable purposes under Section 2(15) of the Act.</description>
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      <description>The tribunal allowed the appeal, directing the CIT to grant registration under Section 12AA of the Income Tax Act to the assessee authority. The decision highlighted the significance of the intention behind activities and their alignment with public welfare objectives in establishing eligibility for charitable status. The tribunal found that the assessee authority&#039;s activities were not profit-driven but aimed at public welfare, qualifying as charitable purposes under Section 2(15) of the Act.</description>
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