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    <title>2022 (7) TMI 265 - ITAT DELHI</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal against the rejection of registration under section 12AA of the Income Tax Act. It held that skill development activities qualified as charitable under the Act, emphasizing the importance of training for human resource development. The Tribunal considered the society&#039;s affiliation with the Ministry of Skill Development &amp;amp; Entrepreneurship as falling under education or advancement of public objects. The decision highlighted the broad interpretation of &#039;education&#039; to include skill development and stressed the need for comprehensive financial reconciliation to support registration under section 12AA.</description>
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      <link>https://www.taxtmi.com/caselaws?id=424710</link>
      <description>The Tribunal allowed the Assessee&#039;s appeal against the rejection of registration under section 12AA of the Income Tax Act. It held that skill development activities qualified as charitable under the Act, emphasizing the importance of training for human resource development. The Tribunal considered the society&#039;s affiliation with the Ministry of Skill Development &amp;amp; Entrepreneurship as falling under education or advancement of public objects. The decision highlighted the broad interpretation of &#039;education&#039; to include skill development and stressed the need for comprehensive financial reconciliation to support registration under section 12AA.</description>
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