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Charitable Status Upheld: Free Religious Book Distribution Doesn't Affect Tax-Exempt Status u/s 12AA.

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Full Text of the Document

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....Cancellation of registration u/s 12AA - Display and distribution of religious books free of cost in a small book shop without charging any rent or electricity charges would not change the core and primary nature of charitable activity - benefits of exemption cannot be denied to the assessee.....

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