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    <title>2019 (8) TMI 1199 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal for statistical purposes and remanded the matter to the CIT(E) for a fresh examination of the assessee&#039;s application for registration under section 12AA. The Tribunal emphasized the need to determine the genuine intent behind the activities and whether they were conducted with a profit motive or as a charitable endeavor, highlighting the importance of examining the financial structure and nature of the activities to ascertain their charitable nature.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes and remanded the matter to the CIT(E) for a fresh examination of the assessee&#039;s application for registration under section 12AA. The Tribunal emphasized the need to determine the genuine intent behind the activities and whether they were conducted with a profit motive or as a charitable endeavor, highlighting the importance of examining the financial structure and nature of the activities to ascertain their charitable nature.</description>
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