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2017 (9) TMI 1678 - ITAT DELHIRegistration u/s 12AA r.w.s. 12A and denial of exemption u/s 80G denied - non-submission of the details especially the original copy of the Trust Deed along with certified copy - Held that:- We find that the assessee has filed para-wise details to the questionnaire issued by the CIT(E) as per his letter dated 29.06.2015 and such reply was received by the office of CIT(E) on 26.11.2015 i.e. before passing of the impugned order - the assessee has also enclosed the photocopy of the MOA and the original was also brought on the same date. No justification for denial of registration u/s 12AA r.w.s. 12A and exemption u/s 80G to the assessee. We, therefore, direct the ld. CIT(E) to grant registration u/s 12A and exemption u/s 80G of the I.T. Act as requested by the assessee. - Decided in favour of assessee.
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