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    <title>2018 (5) TMI 2200 - ITAT AHMEDABAD</title>
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    <description>The issue concerns denial of incometax charitable exemption where a society&#039;s contracting activities aim at preservation and improvement of the environment. The tribunal acknowledged no change in facts from years when exemption was allowed, observed registration under tax law remained valid, and held the activity falls within preservation of environment rather than excluded public utility objects; consequence: the appellate authority&#039;s acceptance of the society&#039;s charitable character was affirmed and the revenue appeal was dismissed.</description>
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      <description>The issue concerns denial of incometax charitable exemption where a society&#039;s contracting activities aim at preservation and improvement of the environment. The tribunal acknowledged no change in facts from years when exemption was allowed, observed registration under tax law remained valid, and held the activity falls within preservation of environment rather than excluded public utility objects; consequence: the appellate authority&#039;s acceptance of the society&#039;s charitable character was affirmed and the revenue appeal was dismissed.</description>
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