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2010 (8) TMI 93 - HC - Income TaxRegistration u/s 12A - trust - Held that: - t is clear from the findings recorded by the Tribunal that for the earlier assessment year 2006-07, the society was held to be exempted under Section 10(23C)(iiiad) after considering the merits of the activities of the society. - The Tribunal, after correctly appreciating the legal position, held that activities of the society were of general public utility under Section 2(15) of the Act. This, finding is not shown in any manner to be erroneous
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