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    <title>2010 (4) TMI 1155 - ITAT KOLKATA</title>
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    <description>The Appellate Tribunal ITAT Kolkata directed the Ld. DIT(E) to grant registration to the assessee trust u/s. 12AA of the Income Tax Act and also grant exemption certificate u/s. 80G, thereby allowing the appeal filed by the assessee. The Tribunal considered the delay in filing the appeal and the grounds for rejection of the application, ultimately ruling in favor of the assessee trust.</description>
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      <description>The Appellate Tribunal ITAT Kolkata directed the Ld. DIT(E) to grant registration to the assessee trust u/s. 12AA of the Income Tax Act and also grant exemption certificate u/s. 80G, thereby allowing the appeal filed by the assessee. The Tribunal considered the delay in filing the appeal and the grounds for rejection of the application, ultimately ruling in favor of the assessee trust.</description>
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