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    <title>2021 (3) TMI 520 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal concluded that the cancellation of registration under section 12AA by the Commissioner of Income Tax was not justified. The Tribunal emphasized that the mere amendment to section 2(15) does not mandate the cancellation of registration. As a result, the Tribunal allowed the appeal, setting aside the CIT&#039;s order and restoring the registration granted to the assessee.</description>
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      <title>2021 (3) TMI 520 - ITAT VISAKHAPATNAM</title>
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      <description>The Tribunal concluded that the cancellation of registration under section 12AA by the Commissioner of Income Tax was not justified. The Tribunal emphasized that the mere amendment to section 2(15) does not mandate the cancellation of registration. As a result, the Tribunal allowed the appeal, setting aside the CIT&#039;s order and restoring the registration granted to the assessee.</description>
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