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    <title>2011 (1) TMI 1540 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed both appeals filed by the assessee. Regarding registration under section 12AA, it was held that the assessee&#039;s objects were charitable in nature, focusing on uplifting differentially disabled persons through vocational training. The objection to a specific clause in the Articles of Association was considered unfounded. The Tribunal emphasized that if the assessee strays from its objects, the Revenue can address it during assessment. Concerning recognition under section 80G, the Tribunal found the assessee eligible for benefits, directing the Director of Income-tax to issue necessary orders.</description>
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      <link>https://www.taxtmi.com/caselaws?id=278644</link>
      <description>The Tribunal allowed both appeals filed by the assessee. Regarding registration under section 12AA, it was held that the assessee&#039;s objects were charitable in nature, focusing on uplifting differentially disabled persons through vocational training. The objection to a specific clause in the Articles of Association was considered unfounded. The Tribunal emphasized that if the assessee strays from its objects, the Revenue can address it during assessment. Concerning recognition under section 80G, the Tribunal found the assessee eligible for benefits, directing the Director of Income-tax to issue necessary orders.</description>
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      <pubDate>Fri, 21 Jan 2011 00:00:00 +0530</pubDate>
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