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    <description>The tribunal allowed the appeal, granting the exemption under Section 11 of the Income-tax Act, 1961. The tribunal found that the hall hiring charges and royalty earned were deemed as incidental to the educational objectives of the trust and were applied towards educational purposes. The maintenance of separate ledgers and bill books was considered sufficient to meet the requirement of maintaining separate books of accounts. The order was pronounced on 29th August 2022.</description>
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