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    <title>2020 (1) TMI 720 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals, granting exemption under section 11 of the Income Tax Act and determining that the rental income should be assessed under &quot;Income from House Property.&quot; The Tribunal&#039;s decision was based on the restoration of the assessee&#039;s registration under section 12A, which rendered the CIT(A)&#039;s reasoning for denying the exemption invalid. As a result, the Revenue&#039;s appeal was dismissed.</description>
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      <title>2020 (1) TMI 720 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=391107</link>
      <description>The Tribunal allowed the assessee&#039;s appeals, granting exemption under section 11 of the Income Tax Act and determining that the rental income should be assessed under &quot;Income from House Property.&quot; The Tribunal&#039;s decision was based on the restoration of the assessee&#039;s registration under section 12A, which rendered the CIT(A)&#039;s reasoning for denying the exemption invalid. As a result, the Revenue&#039;s appeal was dismissed.</description>
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