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2003 (1) TMI 263 - ITAT DELHI-C
Extract:
.......as the case may be. That will be the second stage. But at this stage the objects and activities of the assessee make out a case for granting registration. Accordingly, the order of the CIT is reversed and we hold that assessee is entitled for registration under section 12A of the Act. 19. The result is that assessee s appeal is allowed accordingly.