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    <title>2019 (5) TMI 631 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Tribunal allowed the appeal of the assessee and directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA of the Income Tax Act. The Tribunal found no merit in the revenue&#039;s appeal, emphasizing the society&#039;s charitable nature, genuineness of activities, and compliance with registration requirements. It clarified that the society&#039;s objects included running a school, satisfying the eligibility criteria for registration under Section 12AA. The Tribunal dismissed the revenue&#039;s appeal, highlighting the need for the Commissioner to be satisfied with the society&#039;s activities for registration.</description>
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      <title>2019 (5) TMI 631 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=379903</link>
      <description>The Tribunal allowed the appeal of the assessee and directed the Commissioner of Income Tax (Exemptions) to grant registration under Section 12AA of the Income Tax Act. The Tribunal found no merit in the revenue&#039;s appeal, emphasizing the society&#039;s charitable nature, genuineness of activities, and compliance with registration requirements. It clarified that the society&#039;s objects included running a school, satisfying the eligibility criteria for registration under Section 12AA. The Tribunal dismissed the revenue&#039;s appeal, highlighting the need for the Commissioner to be satisfied with the society&#039;s activities for registration.</description>
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