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    <title>2019 (9) TMI 897 - ITAT CHANDIGARH</title>
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    <description>The appeal was filed against the denial of registration as a charitable society under section 12AA of the Income Tax Act. The Commissioner refused registration citing the society&#039;s commercial activities, particularly the significant revenue from milk sales, substantial cash deposits during demonetization, and unaccepted change in the governing body. The Appellate Tribunal directed the Commissioner to reconsider the registration, emphasizing the need for further investigation into the society&#039;s activities before making a final decision. The appeal was allowed for statistical purposes, granting the society a fair opportunity for reevaluation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=386129</link>
      <description>The appeal was filed against the denial of registration as a charitable society under section 12AA of the Income Tax Act. The Commissioner refused registration citing the society&#039;s commercial activities, particularly the significant revenue from milk sales, substantial cash deposits during demonetization, and unaccepted change in the governing body. The Appellate Tribunal directed the Commissioner to reconsider the registration, emphasizing the need for further investigation into the society&#039;s activities before making a final decision. The appeal was allowed for statistical purposes, granting the society a fair opportunity for reevaluation.</description>
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