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    <title>2019 (9) TMI 141 - ITAT AMRITSAR</title>
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    <description>The Tribunal allowed the appeal, directing the registration of the assessee-society under Section 12AA of the Income Tax Act. It found the society&#039;s educational activities to be genuine and aligned with charitable purposes, despite conducting them profitably. The Tribunal emphasized that profit-making does not exclude activities from being charitable as long as profit is not the primary objective. The order was pronounced in open court on June 04, 2019.</description>
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      <description>The Tribunal allowed the appeal, directing the registration of the assessee-society under Section 12AA of the Income Tax Act. It found the society&#039;s educational activities to be genuine and aligned with charitable purposes, despite conducting them profitably. The Tribunal emphasized that profit-making does not exclude activities from being charitable as long as profit is not the primary objective. The order was pronounced in open court on June 04, 2019.</description>
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