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    <title>2021 (11) TMI 1098 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the denial of exemption under Section 11 of the Income Tax Act to the assessee, ruling that the entity was engaged in profit-making activities rather than charitable endeavors during the relevant assessment year. The appeal was dismissed, and additional grounds raised by the assessee were not addressed as they were deemed irrelevant due to the lack of entitlement to exemption under Section 11.</description>
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      <description>The Tribunal upheld the denial of exemption under Section 11 of the Income Tax Act to the assessee, ruling that the entity was engaged in profit-making activities rather than charitable endeavors during the relevant assessment year. The appeal was dismissed, and additional grounds raised by the assessee were not addressed as they were deemed irrelevant due to the lack of entitlement to exemption under Section 11.</description>
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