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2012 (12) TMI 1218 - AT - Income TaxExtract: .......d that the assessee is engaged in imparting the education. In our opinion, the order passed by the CIT- IV, Pune, does not stand to the test contemplated in Sub-section (3) to Sec. 12AA of the Act. We, accordingly, cancel the same. 9. In the result, assessee’s appeal is allowed. The order is pronounced in the open Court on 19th December 2012.
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