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    <title>2010 (4) TMI 811 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal related to the delay in the registration application under section 12AA with retrospective effect, upholding the rejection of the request for condonation of delay. However, the Tribunal allowed the appeal regarding the taxability of interest earned on investment from the Infrastructure Development Fund, ruling in favor of the appellant by excluding the interest amount from taxable income.</description>
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      <description>The Tribunal dismissed the appeal related to the delay in the registration application under section 12AA with retrospective effect, upholding the rejection of the request for condonation of delay. However, the Tribunal allowed the appeal regarding the taxability of interest earned on investment from the Infrastructure Development Fund, ruling in favor of the appellant by excluding the interest amount from taxable income.</description>
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