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2016 (3) TMI 1447 - ITAT AMRITSARExemption u/s 11 denied - registration of the Society u/s 12A(a) cancelled - HELD THAT:- We find that the Hon’ble Tribunal [2015 (9) TMI 1550 - ITAT AMRITSAR] has cancelled the order of CIT by which he had cancelled the registration u/s 12A(a) of the Act, therefore, the basis on which the exemption u/s 11 has been denied does not survive. In view of the above, we are in agreement with argument of learned AR that after restoration of registration by Hon'ble Tribual, the assessee is eligible for exemption u/s 11. Appeal filed by assessee is allowed.
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