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2006 (10) TMI 256 - AT - Income TaxExtract: ....... of granting retrospective registration. We are of the view that the delay was on account of bona fide reason beyond the knowledge of the assessee. Therefore, it is held that the assessee ought to have been granted registration with effect from 1-4-2002. Thus, ground No. 9 is also allowed. 9. In the result, the appeal is allowed as indicated above.
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