2023 (10) TMI 973

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....captioned appeal has been filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemptions), Jaipur dated 16.03.2023 challenging the rejection of u/s 12AA of the Act. 2. The ld. counsel for the assessee has filed an application dated 16.10.2023 stating therein that the appellant trust has filed the application for fresh registration on 29.09.2022 by resorting to Circular ....