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2015 (1) TMI 1437 - AT - Income TaxExemption u/s.11 - assessee claims that the activities carried on by it do not fall within the definition of the term ‘charitable purpose’ u/s. 2(15) - Registration u/s 12A - HELD THAT:- We find that the Tribunal in [2014 (5) TMI 733 - ITAT MUMBAI ] has set aside the order of the DIT (Exemption) and restored the registration to the assessee granted u/s. 12A of the Act. Since the registration has been restored by the Tribunal, we do not find any reason why exemption should not be allowed to the assessee. We, set aside the findings of the Ld. CIT(A) and direct the AO to allow the exemption to the assessee. Appeal filed by the assessee is allowed.
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