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    <description>The Tribunal dismissed the Assessee&#039;s appeal against the CIT(A)&#039;s order for AY 2012-2013. It held that the Assessee&#039;s activities did not qualify as charitable under Section 2(15) of the Act. The Tribunal considered the applicability of Article 289 of the Constitution and relevant legal precedents, ultimately upholding the lower authorities&#039; decisions.</description>
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