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2017 (8) TMI 380 - HC - Income TaxEligibility to registration to the Assessee u/s 12AA and u/s 80G - proof of charitable activities - Held that:- ITAT has observed that the genuineness of the activities of the Assessee stood established and that the ingredients of Section 12AA of the Act stood satisfied. This finding has not been shown to be perverse by the Revenue. It is in fact found by the DIT (E) that the activities carried on by the Assessee did fall under the last limb of Section 2(15) of the Act, that is, for advancement of any other object of general public utility. The mere fact that the Assessee had received service charges from the various organizations for conducting programmes would not convert its essential function to that of a business and this is what has also weighed with the ITAT to finally accept the case of the Assessee. Consequently, the ITAT had rightly directed the DIT (E) to grant registration to the Assessee under Section 12AA and exemption under Section 80G of the Act. - Decided in favour of assessee
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