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2012 (12) TMI 818 - HC - Income TaxRegistration cancelled u/s 12-AA(3) - approval u/s 10(23C)(vi) had been denied to the assessee - ITAT restored registration - Held that:- Exemption under Section 10(23C)(vi) can be claimed by an assessee without applying for registration under Section 12A as it is not required to fulfill the conditions mentioned under Section 11 while claiming exemption under Section 10(23C) (vi). Further in the order passed by the CIT, there is no whisper that the assessee has not fulfilled any of the conditions of the Section 11 for claiming it to be a charitable institution. He had solely relied on the order of the Chief Commissioner of Income Tax passed under Section 10(23C) (vi) while denying the exemption under the aforesaid sub-section. Therefore, the Tribunal had rightly restored the registration on the ground that in the Assessment Years 2004-05 and 2006-07 benefit of exemption/deduction under Section 11 was allowed to the respondent-assessee.
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