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    <title>2019 (1) TMI 2085 - ITAT AHMEDABAD</title>
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    <description>Denial of tax exemption under section 11(1)(a) was contested on the ground that the society&#039;s activities-environmental cleanup and facility improvement for community benefit-constitute charitable purpose rather than commercial operations under the definition of charitable purpose. The tribunal, relying on the assessee&#039;s own earlier decision, concluded the activities qualify as preservation of environment and form part of charitable objects, deleted the assessing officer&#039;s addition treating them as chargeable, and allowed the appeal, restoring exemption eligibility.</description>
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      <description>Denial of tax exemption under section 11(1)(a) was contested on the ground that the society&#039;s activities-environmental cleanup and facility improvement for community benefit-constitute charitable purpose rather than commercial operations under the definition of charitable purpose. The tribunal, relying on the assessee&#039;s own earlier decision, concluded the activities qualify as preservation of environment and form part of charitable objects, deleted the assessing officer&#039;s addition treating them as chargeable, and allowed the appeal, restoring exemption eligibility.</description>
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