Taxpayer's Section 12A Registration Valid; Absence of Physical Copy Doesn't Affect Section 80G Eligibility.

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....Registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue department is not able to trace the file and the copy of the registration, it cannot be said that the assessee is not eligible for recognition u/s 80G - AT....