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    <title>2023 (6) TMI 120 - ITAT PUNE</title>
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    <description>The Tribunal remanded the matter to the Commissioner of Income Tax (Exemption) for fresh examination after finding that the assessee had filed the application seeking registration under section 12AA of the Act within the extended deadline provided by CBDT Circular No. 6 of 2023. The Tribunal allowed the assessee to submit the necessary documents, and the appeal was allowed for statistical purposes in both the first and second appeals (ITA No. 519/PUN/2023 and ITA No. 520/PUN/2023).</description>
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      <description>The Tribunal remanded the matter to the Commissioner of Income Tax (Exemption) for fresh examination after finding that the assessee had filed the application seeking registration under section 12AA of the Act within the extended deadline provided by CBDT Circular No. 6 of 2023. The Tribunal allowed the assessee to submit the necessary documents, and the appeal was allowed for statistical purposes in both the first and second appeals (ITA No. 519/PUN/2023 and ITA No. 520/PUN/2023).</description>
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