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    <title>2018 (7) TMI 2043 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the assessee, a charitable trust promoting swimming and providing sports facilities to the general public, was eligible for exemption under Section 11 of the Income-tax Act. The Tribunal emphasized that the trust&#039;s activities were charitable in nature, and collecting charges did not change its character. The order of the lower authorities denying the exemption was set aside, and the assessee&#039;s appeal was allowed on 30/07/2018.</description>
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      <description>The Tribunal held that the assessee, a charitable trust promoting swimming and providing sports facilities to the general public, was eligible for exemption under Section 11 of the Income-tax Act. The Tribunal emphasized that the trust&#039;s activities were charitable in nature, and collecting charges did not change its character. The order of the lower authorities denying the exemption was set aside, and the assessee&#039;s appeal was allowed on 30/07/2018.</description>
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