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    <title>2017 (8) TMI 1640 - ITAT CHENNAI</title>
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    <description>The tribunal overturned the Assessing Officer&#039;s decision to withdraw the benefit of Section 11 &amp;amp; 12 of the Act from a Trust engaged in micro finance services. The tribunal found that the trust&#039;s activities were aimed at providing relief to the poor, justifying the consultation charges and rejecting the disallowances. Consequently, the tribunal directed the AO to grant Section 11 &amp;amp; 12 benefits to the trust for both assessment years.</description>
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      <description>The tribunal overturned the Assessing Officer&#039;s decision to withdraw the benefit of Section 11 &amp;amp; 12 of the Act from a Trust engaged in micro finance services. The tribunal found that the trust&#039;s activities were aimed at providing relief to the poor, justifying the consultation charges and rejecting the disallowances. Consequently, the tribunal directed the AO to grant Section 11 &amp;amp; 12 benefits to the trust for both assessment years.</description>
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