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    <description>The assessee-trust was denied exemption under section 10(22) of the Income-tax Act as its activities were not deemed educational in nature. However, the trust was granted exemption under section 11 for being a charitable institution with activities focused on general public utility and charitable purposes. The Tribunal allowed the appeals in part, ruling that the trust met the conditions for exemption under section 11 for the relevant assessment years.</description>
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      <description>The assessee-trust was denied exemption under section 10(22) of the Income-tax Act as its activities were not deemed educational in nature. However, the trust was granted exemption under section 11 for being a charitable institution with activities focused on general public utility and charitable purposes. The Tribunal allowed the appeals in part, ruling that the trust met the conditions for exemption under section 11 for the relevant assessment years.</description>
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