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    <title>2009 (10) TMI 947 - ITAT DELHI</title>
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    <description>The ITAT upheld the DIT(E)&#039;s decision to reject registration under section 12A from the trust&#039;s creation date, as no appeal was filed against the initial rejection and no condonation of delay was sought in the subsequent application. The ITAT deemed the rejection justified, ultimately dismissing the Revenue&#039;s appeal.</description>
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      <description>The ITAT upheld the DIT(E)&#039;s decision to reject registration under section 12A from the trust&#039;s creation date, as no appeal was filed against the initial rejection and no condonation of delay was sought in the subsequent application. The ITAT deemed the rejection justified, ultimately dismissing the Revenue&#039;s appeal.</description>
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