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    <title>2019 (12) TMI 258 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the National Safai Karamcharis Finance and Development Corporation, a government-owned entity, allowing tax exemption under Section 10(26B). The decision was based on the corporation&#039;s exclusive funding for marginalized communities like Safai Karamcharis and Manual Scavengers from Scheduled Caste, Scheduled Tribe, or Other Backward Classes, aligning with the objectives of the provision. The Tribunal emphasized the importance of substantial evidence demonstrating the entity&#039;s focus on the specified communities to qualify for tax exemptions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389375</link>
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