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2018 (9) TMI 791 - AT - Income TaxDenial of registration u/s 12AA(3) - proof of charitable activities - Held that:- The facts are identical to the facts of the case decided by the Tribunal for Assessment Year 2009-10 in assessee’s own case wherein held activities of the assessee society do not involve the carrying of any activity in the nature of trade, commerce or business or any activity of running any service in relation to any trade, commerce or business. The proviso inserted in sec. 2(15) w. e. f. 01. 04. 2009 is not attracted in the case of the assessee. We, therefore, hold that the Learned CIT(Appeals) following the said order of the ITAT has rightly decided that the Assessing Offices was not justified in denying the benefit of exemption under sections 11 and 12 available to the assessee by applying the proviso to section 2(15). The first appellate order being comprehensive and reasoned one thus does not need any interference. The same is upheld and the grounds are accordingly rejected - Decided against revenue
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