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    <title>2024 (7) TMI 142 - ITAT KOLKATA</title>
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    <description>The ITAT allowed the appeal, granting the assessee exemption under Section 11 of the Income Tax Act for the Assessment Year 2022-23. The delay in filing the audit report in Form 10B was condoned, and there were no disputes regarding the charitable activities or application of funds, entitling the assessee to the claimed deduction.</description>
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      <description>The ITAT allowed the appeal, granting the assessee exemption under Section 11 of the Income Tax Act for the Assessment Year 2022-23. The delay in filing the audit report in Form 10B was condoned, and there were no disputes regarding the charitable activities or application of funds, entitling the assessee to the claimed deduction.</description>
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