2012 (2) TMI 620

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....ewani Advocate for Respondent. JUDGEMENT Heard Advocate Parchure for the appellant and Advocate Dewani for the respondent. Perused the order passed by the Commissioner of Income Tax (Central) refusing registration to the respondent/institution under Section 12AA of the Income Tax Act after recording finding of surplus generation. In assessee's appeal before Income Tax Appellate Author....