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2011 (12) TMI 745 - ITAT JODHPUR
Extract:
.......d not by the learned CIT while allowing registration or cancelling the registration. Thus looking to the above discussions, we hold that the learned CIT was not justified in cancelling the registration. The order passed by the learned CIT under section 12AA(3) is cancelled and appeal is allowed. In the result, the appeal of the assessee is allowed.