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    <title>2022 (1) TMI 26 - ITAT AMRITSAR</title>
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    <description>The Tribunal overturned the CIT(E)&#039;s denial of registration under section 12AA of the Income Tax Act, 1961 to the appellant society, an association of physician doctors, emphasizing that professional bodies can engage in charitable activities. Citing judicial precedents, the Tribunal found the society&#039;s activities, including medical education and free medical camps, to be charitable. It highlighted the importance of professional development activities for doctors and directed the CIT(E) to promptly grant registration, concluding that the society&#039;s activities were genuine and charitable.</description>
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      <description>The Tribunal overturned the CIT(E)&#039;s denial of registration under section 12AA of the Income Tax Act, 1961 to the appellant society, an association of physician doctors, emphasizing that professional bodies can engage in charitable activities. Citing judicial precedents, the Tribunal found the society&#039;s activities, including medical education and free medical camps, to be charitable. It highlighted the importance of professional development activities for doctors and directed the CIT(E) to promptly grant registration, concluding that the society&#039;s activities were genuine and charitable.</description>
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