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    <title>2008 (12) TMI 192 - ALLAHABAD HIGH COURT</title>
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    <description>HC held the institution&#039;s activities constitute &quot;charitable purpose&quot; under section 2(15) (education) and thus the Commissioner lacked jurisdiction to rescind its 12A registration. The HC quashed the March 9, 2004 order canceling registration and restored the 12A registration granted on April 1, 1999, for the assessment years in question, finding the institution engaged in genuine educational/charitable work qualifying for exemption.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34673</link>
      <description>HC held the institution&#039;s activities constitute &quot;charitable purpose&quot; under section 2(15) (education) and thus the Commissioner lacked jurisdiction to rescind its 12A registration. The HC quashed the March 9, 2004 order canceling registration and restored the 12A registration granted on April 1, 1999, for the assessment years in question, finding the institution engaged in genuine educational/charitable work qualifying for exemption.</description>
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