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    <title>2018 (2) TMI 2109 - ITAT DELHI</title>
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    <description>The Appellate Tribunal ITAT DELHI ruled in favor of the appellant society, overturning the CIT (Exemptions)&#039;s rejection of registration under section 12AA and approval under section 80G of the Income Tax Act. The Tribunal found the society&#039;s educational activities to be charitable and dismissed concerns about fund collection and property ownership as unsubstantiated. It directed the CIT to grant the necessary registration and approval, emphasizing the importance of the society&#039;s role in providing quality education.</description>
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      <description>The Appellate Tribunal ITAT DELHI ruled in favor of the appellant society, overturning the CIT (Exemptions)&#039;s rejection of registration under section 12AA and approval under section 80G of the Income Tax Act. The Tribunal found the society&#039;s educational activities to be charitable and dismissed concerns about fund collection and property ownership as unsubstantiated. It directed the CIT to grant the necessary registration and approval, emphasizing the importance of the society&#039;s role in providing quality education.</description>
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