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Department Advised to Carefully Assess Before Denying Trust's Tax Exemption Due to Lost Records from 1978 Floods u/s 11.

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Full Text of the Document

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....Exemption u/s 11- The department is expected to undertake some homework in this regard seriously. The Trust should not be denied the benefit of exemption under Section 11 of the Act only on account of its disability to produce the necessary records, which got destroyed during the floods of 1978. We do not find anything doubtful or fishy as regards the Trust. - HC....

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