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    <title>2021 (10) TMI 1012 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal, setting aside the order of the CIT (Exemptions) canceling the registration under section 12A. It held that the CIT (Exemptions) lacked jurisdiction to cancel the registration while the matter was pending before the Settlement Commission. Other grounds raised by the assessee were considered academic and not addressed.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order of the CIT (Exemptions) canceling the registration under section 12A. It held that the CIT (Exemptions) lacked jurisdiction to cancel the registration while the matter was pending before the Settlement Commission. Other grounds raised by the assessee were considered academic and not addressed.</description>
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