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    <title>2023 (11) TMI 1271 - ITAT KOLKATA</title>
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    <description>The ITAT Kolkata allowed the appeals by the assessees against the CIT&#039;s orders regarding registration under section 12AB of the Income Tax Act. The Tribunal found that the CIT erroneously dismissed the applications as infructuous, misunderstanding them as requests for provisional registration. Consequently, the Tribunal set aside the CIT&#039;s orders and remanded the issues for fresh adjudication, allowing the appeals for statistical purposes. The Tribunal&#039;s decision was pronounced on 30/11/2023.</description>
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      <title>2023 (11) TMI 1271 - ITAT KOLKATA</title>
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      <description>The ITAT Kolkata allowed the appeals by the assessees against the CIT&#039;s orders regarding registration under section 12AB of the Income Tax Act. The Tribunal found that the CIT erroneously dismissed the applications as infructuous, misunderstanding them as requests for provisional registration. Consequently, the Tribunal set aside the CIT&#039;s orders and remanded the issues for fresh adjudication, allowing the appeals for statistical purposes. The Tribunal&#039;s decision was pronounced on 30/11/2023.</description>
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