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Trust Denied Exemption u/s 10(23C) for Missing 12AA Registration; Revenue Expenditure Claims Allowed by AO.
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....Assessment of trust as Association of Persons (AOP) - Claim of revenue expenditure from the addition of gross receipt - Exemption u/s. 10(23C) denied - appellant trust was not registered u/s 12AA - AO directed to allow the expenditure incurred During the relevant period. - AT....