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    <description>The Tribunal upheld the CIT(A)&#039;s decision, dismissing the Revenue&#039;s appeal and confirming the non-profit organization&#039;s entitlement to exemptions under sections 11 and 12 of the Income-tax Act, 1961 for A.Y 2011-12. The organization&#039;s charitable nature exempted it from the provisions of section 2(15), making it eligible for the said exemptions despite engaging in commercial activities.</description>
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