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    <title>2019 (5) TMI 1134 - ITAT RAIPUR</title>
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    <description>The Tribunal allowed the appeal of the assessee, directing the Commissioner to grant registration under section 12AA. The Tribunal found that the activities of the assessee society, focused on the promotion of cricket, were charitable in nature and not deemed as trade, commerce, or business under the proviso to section 2(15) of the Income Tax Act, 1961. The order was pronounced on the 15th day of May, 2019.</description>
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      <description>The Tribunal allowed the appeal of the assessee, directing the Commissioner to grant registration under section 12AA. The Tribunal found that the activities of the assessee society, focused on the promotion of cricket, were charitable in nature and not deemed as trade, commerce, or business under the proviso to section 2(15) of the Income Tax Act, 1961. The order was pronounced on the 15th day of May, 2019.</description>
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