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    <title>2015 (6) TMI 556 - ITAT DELHI</title>
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    <description>The appellant, an institution primarily funded by government grants and interest on bank deposits, sought exemption under sections 10(21) and 11 of the Income Tax Act. Despite a delay in submitting Form 10, the Commissioner of Income Tax (Appeals) upheld the appellant&#039;s eligibility for exemption, emphasizing its compliance with registration requirements and income sources. The Tribunal affirmed the decision, dismissing the appellant&#039;s appeal based on the well-reasoned and legally sound ruling.</description>
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      <description>The appellant, an institution primarily funded by government grants and interest on bank deposits, sought exemption under sections 10(21) and 11 of the Income Tax Act. Despite a delay in submitting Form 10, the Commissioner of Income Tax (Appeals) upheld the appellant&#039;s eligibility for exemption, emphasizing its compliance with registration requirements and income sources. The Tribunal affirmed the decision, dismissing the appellant&#039;s appeal based on the well-reasoned and legally sound ruling.</description>
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