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2005 (4) TMI 246 - AT - Income TaxExtract: .......ent and maintenance of ports in the State of Gujarat. Therefore, in our opinion, the assessee duly fulfils both the conditions of s. 12A which are necessary for the registration of the institution under s. 12A. We therefore direct the CIT to register the trust under s. 12A w.e.f. 1st April, 2002. 11. In the result, the assessee s appeal is allowed.
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