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    <title>2005 (4) TMI 246 - ITAT AHMEDABAD-B</title>
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    <description>The Tribunal directed the CIT to register the Gujarat Maritime Board (GMTB) under section 12A with effect from 1st April 2002. The Tribunal held that GMTB qualifies as an institution entitled to registration under section 12A of the Income Tax Act, as it meets the conditions of having a charitable object and genuine activities. The appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal directed the CIT to register the Gujarat Maritime Board (GMTB) under section 12A with effect from 1st April 2002. The Tribunal held that GMTB qualifies as an institution entitled to registration under section 12A of the Income Tax Act, as it meets the conditions of having a charitable object and genuine activities. The appeal was allowed in favor of the assessee.</description>
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