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    <title>2021 (11) TMI 90 - ITAT DELHI</title>
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    <description>The Tribunal allowed both appeals filed by the assessee, emphasizing the invalidity of the assessment based on the cancelled registration under section 12A. The Tribunal directed the deletion of additions and granted exemptions for Assessment Years 2005-06 and 2006-07. The orders were pronounced on 25th October 2021.</description>
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