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2005 (3) TMI 401 - ITAT DELHI-FExtract: .......ust. 11. Evidently, the assessee-trust duly fulfils the criteria laid down under s. 12A(a) of the Act. It was validly created and its objects are charitable in nature. 12. In view of the above discussion, we hold that on merits also, the order passed by the learned CIT needs to be cancelled. It is so ordered. 13. Resultantly, the appeal is allowed.
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