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2009 (10) TMI 581 - ITAT BANGALORE-ARegistration under s. 12A - The learned Director of IT (Exemptions) found that the main activity of the assessee-trust was to set community radio stations as per the contract agreement between the assessee-trust and UNESCO and that the payment received from UNESCO was for an activity being an object of general public utility and, hence, does fall within the purview of amended provisions of s. 2(15) of the Act – Thus, the Director of IT (Exemptions) had rejected the assessee-trust's application for registration under s. 12A of the Act on the ground that in lieu of the amended provisions of s. 2(15), the assessee's activities were squarely covered as not 'a charitable purpose'. - Held that : as per the case of Sole Trustee, Loka Shikshana Trust vs. CIT [1975 -TMI - 6453 - SUPREME Court], the assessee-trust falls in the category of 'advancement of any other object of general public utility' as envisaged in the fourth limb of s. 2(15) of the Act - The assessee-trust's appeal is allowed
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