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    <title>2015 (12) TMI 1796 - ITAT PUNE</title>
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    <description>The Tribunal allowed the appeals for renewal of approval under section 80G and continuation of registration under section 12A, directing the Commissioner of Income Tax to issue the necessary certificates from the assessment year 2010-11. The appeal for fresh registration under section 12A(a) was dismissed as infructuous. The Tribunal emphasized the Department&#039;s responsibility to maintain records and the onus on the Department to disprove the assessee&#039;s claims of earlier registration under section 12A.</description>
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      <description>The Tribunal allowed the appeals for renewal of approval under section 80G and continuation of registration under section 12A, directing the Commissioner of Income Tax to issue the necessary certificates from the assessment year 2010-11. The appeal for fresh registration under section 12A(a) was dismissed as infructuous. The Tribunal emphasized the Department&#039;s responsibility to maintain records and the onus on the Department to disprove the assessee&#039;s claims of earlier registration under section 12A.</description>
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