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    <title>2012 (2) TMI 122 - DELHI HIGH COURT</title>
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    <description>The court directed the respondent to reconsider the application for registration under Section 10(23C)(vi) afresh, following the Supreme Court&#039;s guidelines. The order rejecting the application was quashed, and the respondent was instructed to pass a new decision. The interim order on reassessment proceedings was vacated, allowing the Assessing Officer to proceed. The petitioner could challenge reassessment if necessary, and tax authorities could continue with the notice for withdrawal of exemption under Section 12A.</description>
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      <description>The court directed the respondent to reconsider the application for registration under Section 10(23C)(vi) afresh, following the Supreme Court&#039;s guidelines. The order rejecting the application was quashed, and the respondent was instructed to pass a new decision. The interim order on reassessment proceedings was vacated, allowing the Assessing Officer to proceed. The petitioner could challenge reassessment if necessary, and tax authorities could continue with the notice for withdrawal of exemption under Section 12A.</description>
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