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    <title>2018 (4) TMI 1512 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner of Income Tax&#039;s refusal to register the society under section 12AA of the Income Tax Act. It emphasized that family control, profit generation, and charging fees do not automatically disqualify a society from charitable status. The Tribunal stressed the society&#039;s genuine charitable activities and comprehensive aims and objects focused on education, healthcare, and voluntary services. It criticized the Commissioner for lacking substantial evidence in disputing the society&#039;s activities and directed the grant of registration under section 12AA.</description>
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      <title>2018 (4) TMI 1512 - ITAT DELHI</title>
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      <description>The Tribunal allowed the appeal, overturning the Commissioner of Income Tax&#039;s refusal to register the society under section 12AA of the Income Tax Act. It emphasized that family control, profit generation, and charging fees do not automatically disqualify a society from charitable status. The Tribunal stressed the society&#039;s genuine charitable activities and comprehensive aims and objects focused on education, healthcare, and voluntary services. It criticized the Commissioner for lacking substantial evidence in disputing the society&#039;s activities and directed the grant of registration under section 12AA.</description>
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