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2006 (12) TMI 123 - HC - Income TaxClaim of appellant-trust for registration u/s 12A denied on ground that object of trust is to establish a “dharamshala” only for the members of Dhakad Samaj which is not a backward class - Merely because the accommodation created is in a religious place, it cannot be said that providing dharamshala is for religious purposes - Tribunal was justified in holding that the appellant-trust is not entitled to claim the registration u/s 12A, thereby not entering into claim for exemption u/s 11
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