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    <title>2014 (8) TMI 305 - ITAT DELHI</title>
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    <description>The Tribunal reinstated the registration under section 12AA for the assessee, finding their activities to be for general public utility and not commercial. The CIT was directed to grant exemption from 1-4-2002, and the matter for A.Y. 2006-07 was sent back for reassessment considering the exemption under section 12AA. The appeals were allowed, and the registration was restored.</description>
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      <link>https://www.taxtmi.com/caselaws?id=250355</link>
      <description>The Tribunal reinstated the registration under section 12AA for the assessee, finding their activities to be for general public utility and not commercial. The CIT was directed to grant exemption from 1-4-2002, and the matter for A.Y. 2006-07 was sent back for reassessment considering the exemption under section 12AA. The appeals were allowed, and the registration was restored.</description>
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