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    <title>2024 (3) TMI 206 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal allowed the appeal of the assessee, a registered Trust, against the CIT(A)&#039;s order denying exemption under Section 11 of the Income Tax Act for A.Y. 2018-19. The Tribunal determined that Form 10B was filed within the prescribed deadline, and directed the AO to grant the exemption after verification, setting aside the revenue authorities&#039; erroneous denial.</description>
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      <description>The Tribunal allowed the appeal of the assessee, a registered Trust, against the CIT(A)&#039;s order denying exemption under Section 11 of the Income Tax Act for A.Y. 2018-19. The Tribunal determined that Form 10B was filed within the prescribed deadline, and directed the AO to grant the exemption after verification, setting aside the revenue authorities&#039; erroneous denial.</description>
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