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    <title>2018 (9) TMI 1311 - ITAT DELHI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, allowing exemption under Section 11(1) and restoring registration under Section 12A for an Association of Persons promoting cricket. The activities were deemed charitable, not commercial, ensuring tax benefits continuation. The Revenue&#039;s appeal was dismissed, confirming the assessee&#039;s eligibility for exemption and registration as a charitable institution.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, allowing exemption under Section 11(1) and restoring registration under Section 12A for an Association of Persons promoting cricket. The activities were deemed charitable, not commercial, ensuring tax benefits continuation. The Revenue&#039;s appeal was dismissed, confirming the assessee&#039;s eligibility for exemption and registration as a charitable institution.</description>
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