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    <title>2021 (11) TMI 850 - ITAT MUMBAI</title>
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    <description>The Tribunal held that the appellant trust&#039;s promotion of education in the field of science of medicine qualifies as a charitable purpose, entitling it to exemption under section 11 of the Income Tax Act. The Tribunal directed the Assessing Officer to allow the exemption and ruled in favor of the appellant, overturning the denial of exemption based on the activities being considered those of a mutual association and not charitable in nature.</description>
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      <description>The Tribunal held that the appellant trust&#039;s promotion of education in the field of science of medicine qualifies as a charitable purpose, entitling it to exemption under section 11 of the Income Tax Act. The Tribunal directed the Assessing Officer to allow the exemption and ruled in favor of the appellant, overturning the denial of exemption based on the activities being considered those of a mutual association and not charitable in nature.</description>
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