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    <title>2011 (6) TMI 1016 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, overturning the Commissioner&#039;s denial of registration u/s.12AA. It held that the trust&#039;s educational activities qualified as charitable purposes under the Income Tax Act. Emphasizing the trust&#039;s focus on education without profit motive, the Tribunal concluded that the trust was eligible for registration. The decision directed the grant of registration u/s.12AA to the trust, setting aside the Commissioner&#039;s decision.</description>
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      <title>2011 (6) TMI 1016 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=301365</link>
      <description>The Tribunal allowed the appeal, overturning the Commissioner&#039;s denial of registration u/s.12AA. It held that the trust&#039;s educational activities qualified as charitable purposes under the Income Tax Act. Emphasizing the trust&#039;s focus on education without profit motive, the Tribunal concluded that the trust was eligible for registration. The decision directed the grant of registration u/s.12AA to the trust, setting aside the Commissioner&#039;s decision.</description>
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      <pubDate>Thu, 23 Jun 2011 00:00:00 +0530</pubDate>
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