Exemption Allowed: No Evidence of Revoked Registration u/ss 11, 12; Section 12A Certificate Initially Missing.

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....Exemption u/s 11/12 - claim denied due to non-furnishing of certificate u/s 12A - nothing has been placed by the Revenue on record to show that the Registration granted to the assessee vide order dated 23.04.1982 has been subsequently cancelled or revoked - exemption allowed....