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    <description>The Court dismissed the Revenue&#039;s appeal and affirmed the Trust&#039;s entitlement to renewal of exemption under Section 80G(5)(iii) of the Income Tax Act, 1961. The Trust&#039;s non-discriminatory charitable activities and service to the community, evidenced by treating patients from diverse backgrounds and employing staff of various religions, supported the Court&#039;s decision. The Tribunal&#039;s findings highlighted the Trust&#039;s humanitarian approach, leading to the conclusion that the Trust met the requirements for renewal of exemption under Section 80G from 2009 onwards.</description>
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