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    <title>2006 (7) TMI 698 - ITAT DELHI</title>
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    <description>The Tribunal found the order rejecting the application for registration under section 12AA of the Income-tax Act, 1961, to be belated and barred by limitation. Emphasizing the mandatory nature of the time limit, the Tribunal deemed the application allowed due to the delay in passing the order. The society&#039;s appeal was allowed, and registration was granted, following the precedent set by a previous case.</description>
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      <description>The Tribunal found the order rejecting the application for registration under section 12AA of the Income-tax Act, 1961, to be belated and barred by limitation. Emphasizing the mandatory nature of the time limit, the Tribunal deemed the application allowed due to the delay in passing the order. The society&#039;s appeal was allowed, and registration was granted, following the precedent set by a previous case.</description>
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