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2015 (1) TMI 876 - GUJARAT HIGH COURTRegistration u/s.12A - assessee imparting of occupational training of stitching and embroidery for women by charging fees - Held that:- Tribunal correctly held that charging nominal fee for providing training in stitching and embroidery for rural women, the dominant purpose of the assessee trust is to uplift the status of rural women, which, is charitable activity within the meaning of section 2(15) of the Incometax Act. Therefore, grant the registration u/s.12A of the Incometax Act, 1961 to assesssee is acceptable.- Decided in favour of assessee.
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