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    <title>2021 (8) TMI 976 - GAUHATI HIGH COURT</title>
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    <description>The court directed the petitioner, Assam Building and other Construction Workers Welfare Board, to file a fresh application for exemption under Section 10(46) of the Income Tax Act, 1961 within 15 days in the prescribed format to the Principal Commissioner of Income Tax, with a copy to the Under Secretary (ITA-1) of the CBDT. The Principal Commissioner was mandated to issue a decision within one month. No coercive action was to be taken against the petitioner pending the decision. Failure to submit the fresh application within the specified timeframe would result in the cessation of interim protection, leading to the disposal of the writ petition.</description>
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      <description>The court directed the petitioner, Assam Building and other Construction Workers Welfare Board, to file a fresh application for exemption under Section 10(46) of the Income Tax Act, 1961 within 15 days in the prescribed format to the Principal Commissioner of Income Tax, with a copy to the Under Secretary (ITA-1) of the CBDT. The Principal Commissioner was mandated to issue a decision within one month. No coercive action was to be taken against the petitioner pending the decision. Failure to submit the fresh application within the specified timeframe would result in the cessation of interim protection, leading to the disposal of the writ petition.</description>
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