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    <title>2011 (1) TMI 1540 - ITAT CHENNAI</title>
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    <description>Charitable registration and donor-recognition eligibility depend on whether the stated objects are charitable and support the relevant statutory conditions. Vocational training and upliftment of differently disabled persons were treated as charitable objects despite their general drafting. A clause using the expression &quot;otherwise&quot; did not negate the charitable character of those objects; any activity beyond the stated objects may be examined during assessment proceedings. Registration under section 12AA and recognition under section 80G were therefore available, requiring appropriate orders to be issued.</description>
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      <description>Charitable registration and donor-recognition eligibility depend on whether the stated objects are charitable and support the relevant statutory conditions. Vocational training and upliftment of differently disabled persons were treated as charitable objects despite their general drafting. A clause using the expression &quot;otherwise&quot; did not negate the charitable character of those objects; any activity beyond the stated objects may be examined during assessment proceedings. Registration under section 12AA and recognition under section 80G were therefore available, requiring appropriate orders to be issued.</description>
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