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2018 (5) TMI 1810 - AT - Income TaxRegistration u/s 12A and approval under section 80G denied - no charitable activities done by the assessee - Held that:- As decided in DIRECTOR OF INCOME TAX VERSUS FOUNDATION OF OPHTHALMIC & OPTOMETRY RESEARCH EDUCATION CENTRE [2012 (8) TMI 777 - DELHI HIGH COURT] as relying on SELF EMPLOYERS SERVICE SOCIETY VERSUS COMMISSIONER OF INCOME-TAX [2000 (9) TMI 47 - KERALA HIGH COURT] non commencement of charitable activity could not be a ground for rejection of application for registration u/s 12A. - decided in favour of assessee
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