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    <title>2025 (9) TMI 1554 - ITAT KOLKATA</title>
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    <description>ITAT held that denial of section 11 benefits was improper where the assessee, an existing trust, applied for registration within time and the cause of action arose from the intimation under section 143(1). The Tribunal set aside the CIT(A)&#039;s dismissal and remitted the matter to the Ld. CIT(A) with directions to hear both assessment-year appeals together and decide preferably within four months. Appeals by the assessee were allowed for statistical purposes.</description>
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      <description>ITAT held that denial of section 11 benefits was improper where the assessee, an existing trust, applied for registration within time and the cause of action arose from the intimation under section 143(1). The Tribunal set aside the CIT(A)&#039;s dismissal and remitted the matter to the Ld. CIT(A) with directions to hear both assessment-year appeals together and decide preferably within four months. Appeals by the assessee were allowed for statistical purposes.</description>
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