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2008 (9) TMI 432 - ITAT LUCKNOW-BExtract: ....... of the assessee. Since the appeal of the assessee for registration under s. 12A has been allowed, we. therefore, deem it proper to remand this issue relating to s. 80G(5) back to the file of CIT for fresh adjudication. 14. In the result, the appeal in ITA No. 331/Luck/2008 is allowed while ITA No. 332/Luck/2008 is allowed for statistical purposes.
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