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    <title>2022 (2) TMI 333 - ITAT DELHI</title>
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    <description>The tribunal allowed the appeal, granting registration under section 12AA of the Income Tax Act to the society engaged in educational activities, including providing specialized post-graduate degree courses in remote sensing. Despite the CIT(E)&#039;s initial denial based on taxable surplus and interpretation of &#039;education,&#039; the tribunal held that the society&#039;s activities fell within the definition of education for charitable purposes, aligning with section 2(15) of the Act.</description>
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