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    <title>2022 (12) TMI 994 - ITAT PATNA</title>
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    <description>The Tribunal dismissed the appeals of the assessee due to the absence of registration u/s 12AA, a prerequisite for claiming exemptions under Section 11(1)(d) of the Income Tax Act. Compliance with registration requirements for charitable trusts or institutions is crucial for availing tax benefits. The Tribunal upheld the decisions of the revenue authorities in denying the exemptions sought by the assessee based on the lack of registration.</description>
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      <description>The Tribunal dismissed the appeals of the assessee due to the absence of registration u/s 12AA, a prerequisite for claiming exemptions under Section 11(1)(d) of the Income Tax Act. Compliance with registration requirements for charitable trusts or institutions is crucial for availing tax benefits. The Tribunal upheld the decisions of the revenue authorities in denying the exemptions sought by the assessee based on the lack of registration.</description>
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