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2013 (7) TMI 384 - ALLAHABAD HIGH COURTCancellation of registration u/s 12AA - Exemption u/s 10(23C)(vi) - Whether the Tribunal was justified in law that registration under section 12AA cannot be cancelled by taking into consideration an order passed under section 10(23C)(vi) by the CC as both the proceedings are independent proceeding - the Tribunal was justified or not in law in not appreciating the fact that the assessee was not doing any charitable activity as found by the AO - Held that:- exemption under section 10(23C)(vi) of the Act can be claimed by an assessee without applying for registration under section 12A of the Act as it is not required to fulfil the conditions mentioned under section 11 of the Act while claiming the exemption under section 10(23C)(vi) - Tribunal had rightly restored the registration on the ground that in the A.Y. 2004-05 and 2006-07 the benefit of exemption/deduction under section 11 of the Act was allowed to the assesse - the order passed by the CIT there is no doubt that the assessee has not fulfilled any of the conditions of section 11 for claiming it to be a charitable institution – appeal decided against revenue.
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