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2013 (10) TMI 1531 - AT - Income TaxExtract: .......f the Act as religious trust. Hence, this Tribunal is not in a position to endorse the activity of the assessee as educational trust. Therefore, we do not see any infirmity in the order of the lower authority. Accordingly, the order of the Administrative Commissioner is confirmed. 6. In the result, the appeal filed by the assessee stands dismissed.
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