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    <title>2018 (8) TMI 1257 - ITAT DELHI</title>
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    <description>The ITAT allowed the appeal against the CIT(E)&#039;s refusal of registration under section 12AA of the Income Tax Act. The ITAT directed a fresh assessment to determine if the society&#039;s activities aligned with charitable objectives, emphasizing the importance of a comprehensive evaluation. If found charitable, registration should be granted retroactively. The decision underscored the necessity of aligning activities with charitable goals and complying with relevant provisions for registration eligibility under section 12AA.</description>
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