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    <title>2022 (4) TMI 1124 - ITAT AHMEDABAD</title>
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    <description>The Tribunal held that the construction of the prayer hall by the assessee was in line with its charitable objects and not religious in nature. The advance made to Shri Sardar Patel Cultural Foundation did not violate relevant provisions. Therefore, the assessee was granted exemption under section 11 of the Income Tax Act, and the Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal held that the construction of the prayer hall by the assessee was in line with its charitable objects and not religious in nature. The advance made to Shri Sardar Patel Cultural Foundation did not violate relevant provisions. Therefore, the assessee was granted exemption under section 11 of the Income Tax Act, and the Revenue&#039;s appeal was dismissed.</description>
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