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Registration u/s 12AA Withdrawn for Profit-Driven Activities, Not Meeting Charitable Purpose u/s 2(15) of Income Tax Act.

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....Withdrawal of registration granted earlier u/s 12AA - profit motive - commercial activities - no major expenditure was for direct benefit of farmers - the activities of the assessee are not for the “advancement of any other object of general public utility” and hence is not for charitable purposes u/s 2(15) - AT....