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2014 (6) TMI 48 - HC - Income TaxRejection of application of exemption u/s 10(23C)(vi) of the Act – Activities of the Society ceased to be charitable as defined u/s 2(15) r.w section 11and 13 of the Act – Held that:- Exemption u/s 10(23C)(vi) of the Act can be claimed by an assessee without applying for registration u/s 12A of the Act as it is not required to fulfil the conditions mentioned u/s 11 of the Act while claiming exemption u/s 10(23C) (vi) of the Act - the registration was cancelled only on the ground that the Society did not solely exist for charitable purpose - There is no whisper that the assessee did not fulfill any of the conditions mentioned in Section 12-AA(3) of the Act, namely, that the activities of such trust was not genuine or was not being carried out in accordance with the objects of the trust – thus, there was no error in the order of the Tribunal and as such no substantial question of law arises for consideration – Decided against Revenue.
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