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    <title>2023 (3) TMI 403 - ITAT AMRITSAR</title>
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    <description>The Tribunal upheld the CIT (Exemption)&#039;s decision, denying the appellant&#039;s registration under Section 12A. The Tribunal found the society&#039;s activities to be restrictive, not aligning with charitable purposes, lacking financial transparency, and potentially misusing funds. Emphasizing the importance of genuine charitable activities benefiting the general public and proper documentation, the appeal was dismissed, affirming the CIT (Exemption)&#039;s order.</description>
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      <title>2023 (3) TMI 403 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=435017</link>
      <description>The Tribunal upheld the CIT (Exemption)&#039;s decision, denying the appellant&#039;s registration under Section 12A. The Tribunal found the society&#039;s activities to be restrictive, not aligning with charitable purposes, lacking financial transparency, and potentially misusing funds. Emphasizing the importance of genuine charitable activities benefiting the general public and proper documentation, the appeal was dismissed, affirming the CIT (Exemption)&#039;s order.</description>
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