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    <title>2021 (5) TMI 661 - ITAT CHANDIGARH</title>
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    <description>The Tribunal directed the CIT (Exemptions) to grant registration to the society formed by lawyers under section 12AA of the Income Tax Act, 1961, as its objectives were deemed to be for the advancement of general public utility, despite benefiting a specific professional group. The Tribunal emphasized the broader objectives of the society, including legal literacy and public legal assistance, and cited relevant case law to support its decision. Consequently, the appeal of the society was allowed, and registration under section 12AA was approved.</description>
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      <description>The Tribunal directed the CIT (Exemptions) to grant registration to the society formed by lawyers under section 12AA of the Income Tax Act, 1961, as its objectives were deemed to be for the advancement of general public utility, despite benefiting a specific professional group. The Tribunal emphasized the broader objectives of the society, including legal literacy and public legal assistance, and cited relevant case law to support its decision. Consequently, the appeal of the society was allowed, and registration under section 12AA was approved.</description>
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