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    <title>2023 (9) TMI 93 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal filed by the Rajasthan Para-Medical Council, directing the Commissioner to grant registration under section 12AA of the Income Tax Act. The Tribunal determined that the Council&#039;s activities, focused on para-medical education, were charitable and educational, not commercial. The rejection of the registration application was overturned based on the nature of the Council&#039;s operations, which were deemed to serve charitable purposes under Section 2(15) of the Income Tax Act.</description>
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