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    <title>2008 (1) TMI 366 - MADHYA PRADESH HIGH COURT</title>
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    <description>The High Court held that Krishi Upaj Mandis are entitled to registration under Sections 12A and 12AA of the Income Tax Act, fulfilling statutory requirements for charitable status. The Court distinguished Krishi Upaj Mandis from other entities, emphasizing their benevolent nature and services to protect farmers&#039; interests. The appeals against the Income Tax Appellate Tribunal&#039;s orders were dismissed, with costs not awarded, affirming the entitlement of Krishi Upaj Mandis to registration under the Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32379</link>
      <description>The High Court held that Krishi Upaj Mandis are entitled to registration under Sections 12A and 12AA of the Income Tax Act, fulfilling statutory requirements for charitable status. The Court distinguished Krishi Upaj Mandis from other entities, emphasizing their benevolent nature and services to protect farmers&#039; interests. The appeals against the Income Tax Appellate Tribunal&#039;s orders were dismissed, with costs not awarded, affirming the entitlement of Krishi Upaj Mandis to registration under the Act.</description>
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