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    <title>2021 (4) TMI 107 - ITAT DELHI</title>
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    <description>The ITAT allowed the appellant&#039;s appeal and dismissed the Revenue&#039;s appeal, maintaining the decisions made by the CIT(A) regarding the exemption claims and charitable activities of the trust for the Assessment Year 2013-14. The ITAT directed the Assessing Officer to verify the investment claims and reinvested capital gains, emphasizing that legal claims can be made at any stage and should be considered accordingly.</description>
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      <description>The ITAT allowed the appellant&#039;s appeal and dismissed the Revenue&#039;s appeal, maintaining the decisions made by the CIT(A) regarding the exemption claims and charitable activities of the trust for the Assessment Year 2013-14. The ITAT directed the Assessing Officer to verify the investment claims and reinvested capital gains, emphasizing that legal claims can be made at any stage and should be considered accordingly.</description>
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