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    <title>2016 (7) TMI 1416 - ITAT AMRITSAR</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax&#039;s decision to reject the appellant&#039;s registration application under section 12AA. It was found that the appellant&#039;s activities aimed at profit-making did not align with charitable purposes under section 2(15) of the Income Tax Act, 1961. The Tribunal emphasized consistency in applying the law and dismissed the appeal, confirming the CIT&#039;s order.</description>
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      <title>2016 (7) TMI 1416 - ITAT AMRITSAR</title>
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      <description>The Tribunal upheld the Commissioner of Income Tax&#039;s decision to reject the appellant&#039;s registration application under section 12AA. It was found that the appellant&#039;s activities aimed at profit-making did not align with charitable purposes under section 2(15) of the Income Tax Act, 1961. The Tribunal emphasized consistency in applying the law and dismissed the appeal, confirming the CIT&#039;s order.</description>
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