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2007 (10) TMI 431 - AT - Income TaxExtract: .......rk done to augment the objects, is not because there is element of personal benefit to a particular person. It would be essentially impersonal. Therefore, in my opinion, the test of Ahmedabad Rana Caste Association is fully satisfied and Association is entitled to registration under section 12A of the Act. 26. The appeal is therefore to be allowed.
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