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    <title>2008 (9) TMI 954 - ITAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal, directing the grant of registration under section 12A from 1.4.1999 to the university established under the National Law School of India Act. The Tribunal found the reasons for the delay in filing the registration application valid, considering the assessee&#039;s good faith efforts to ensure tax exemption under relevant sections of the Income-tax Act. The university&#039;s status as a public charitable institution and its compliance with educational purposes were acknowledged, leading to the condonation of the delay and emphasizing its commitment to legal education and excellence.</description>
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      <description>The Tribunal allowed the appeal, directing the grant of registration under section 12A from 1.4.1999 to the university established under the National Law School of India Act. The Tribunal found the reasons for the delay in filing the registration application valid, considering the assessee&#039;s good faith efforts to ensure tax exemption under relevant sections of the Income-tax Act. The university&#039;s status as a public charitable institution and its compliance with educational purposes were acknowledged, leading to the condonation of the delay and emphasizing its commitment to legal education and excellence.</description>
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