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    <title>2016 (10) TMI 527 - ITAT AMRITSAR</title>
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    <description>The CIT(A) upheld the orders granting benefits under sections 11 and 12 of the Income Tax Act, emphasizing the concept of deemed registration under section 12AA(2) and citing relevant judicial precedents. The judgment dismissed the Department&#039;s appeals, directing immediate registration for the assessee based on the legal provisions and the obligation of the assessing officer to act on registration applications within the specified timeframe.</description>
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