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    <title>2022 (8) TMI 201 - ITAT ALLAHABAD</title>
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    <description>The Tribunal dismissed the appeals for assessment years 2011-12 and 2013-14, upholding lower authorities&#039; decisions. The assessee&#039;s claims for exemption under Section 10(23C)(iiiad) were denied, and rectification applications under Section 154 of the Income-tax Act, 1961, were rejected. The Tribunal found the society&#039;s activities did not solely focus on education, lacked necessary documentation, and failed to meet exemption criteria. The orders from lower authorities were affirmed, and the appeals were dismissed.</description>
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      <description>The Tribunal dismissed the appeals for assessment years 2011-12 and 2013-14, upholding lower authorities&#039; decisions. The assessee&#039;s claims for exemption under Section 10(23C)(iiiad) were denied, and rectification applications under Section 154 of the Income-tax Act, 1961, were rejected. The Tribunal found the society&#039;s activities did not solely focus on education, lacked necessary documentation, and failed to meet exemption criteria. The orders from lower authorities were affirmed, and the appeals were dismissed.</description>
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