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    <title>2014 (3) TMI 1178 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax-II, Ludhiana&#039;s decision to withdraw the registration of the appellant trust under section 12AA of the Income-tax Act. The trust&#039;s activities, involving land acquisition, development, and selling for profit, were deemed non-charitable under the amended provisions of Section 2(15) of the Act. The appeal was dismissed, affirming that the trust did not qualify for charitable status as per the revised definition in Section 2(15).</description>
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    <pubDate>Thu, 27 Mar 2014 00:00:00 +0530</pubDate>
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      <title>2014 (3) TMI 1178 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=295020</link>
      <description>The Tribunal upheld the Commissioner of Income Tax-II, Ludhiana&#039;s decision to withdraw the registration of the appellant trust under section 12AA of the Income-tax Act. The trust&#039;s activities, involving land acquisition, development, and selling for profit, were deemed non-charitable under the amended provisions of Section 2(15) of the Act. The appeal was dismissed, affirming that the trust did not qualify for charitable status as per the revised definition in Section 2(15).</description>
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      <pubDate>Thu, 27 Mar 2014 00:00:00 +0530</pubDate>
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