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    <title>2022 (7) TMI 1043 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, restoring the registration under section 12A, quashing the additions made based on unsubstantiated seized materials, and upholding the exemption under section 11. The Tribunal also allowed the claim for depreciation and donations, emphasizing the need for corroborative evidence and proper jurisdiction in such matters.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, restoring the registration under section 12A, quashing the additions made based on unsubstantiated seized materials, and upholding the exemption under section 11. The Tribunal also allowed the claim for depreciation and donations, emphasizing the need for corroborative evidence and proper jurisdiction in such matters.</description>
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