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2012 (9) TMI 1019 - AT - Income TaxExtract: ....... 7. Accordingly, we remit the issue back to the file of the DIT(E) to consider the application for registration u/s. 12A of the Act in the light of above decisions and decide the issue in accordance with the law. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27th September, 2012.
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