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    <title>2018 (12) TMI 125 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court upheld the ITAT&#039;s decision to grant registration to the appellant-society, dismissing the revenue&#039;s appeal under Section 260A of the Income Tax Act. The ITAT&#039;s direction for registration was based on the society&#039;s genuine activities and compliance with the law, emphasizing that registration should be granted based on the organization&#039;s objectives. The Court found no grounds to interfere with the ITAT&#039;s decision, concluding that the society&#039;s assets were from donations for educational purposes, and its financial status did not justify denial of registration.</description>
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      <description>The Court upheld the ITAT&#039;s decision to grant registration to the appellant-society, dismissing the revenue&#039;s appeal under Section 260A of the Income Tax Act. The ITAT&#039;s direction for registration was based on the society&#039;s genuine activities and compliance with the law, emphasizing that registration should be granted based on the organization&#039;s objectives. The Court found no grounds to interfere with the ITAT&#039;s decision, concluding that the society&#039;s assets were from donations for educational purposes, and its financial status did not justify denial of registration.</description>
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